GIFT  or 


„m1f«« 


The  Extension  of  Municipal  Activities 

and  its  Effect  on  Municipal 

Expenditures 

INCLUDING  A  REVIEW  OF  THE 
BUDGETS  OF  NEW  YORK  CITY 
SINCE  CONSOLIDATION,  1898-1917 


LECTURE 

BY 

WILLIAM  A.  PRENDERGAST,  Comptroller 


OFTKIJ  ^l 

UNIVERSITY 


Delivered  at  The  College  of  The  City  of  New  York 
on  February  14,  1917 


•         '  • 


The  Extension  of  Municipal  Activities 

and  its  Effect  on  Municipal 

Expenditures 

INCLUDING  A  REVIEW  OF  THE 
BUDGETS  OF  NEW  YORK  CITY 
SINCE  CONSOLIDATION,  1898-1917 


LECTURE 

BY 

WILLIAM  A.  PRENDERGAST,  Comptroller 


Delivered  at  The  College  of  The  City  of  New  York 
on  February  14,  1917 


•  •  f       ( 

■ :  i  ; 


Wires* 


COPYRIGHT,     1B17 


WILLIAM    A.   PRENDERGAST 


THE  EXTENSION  OF  MUNICIPAL 
ACTIVITIES  AND  ITS  EFFECT 
ON    MUNICIPAL    EXPENDITURES 

Including  a  Review  of  the  Budgets 

of    New    York    City    Since 

Consolidation,  1898-1917 


A  few  years  ago  many  people  were  expressing  impatience 
with  the  advancing  cost  of  government,  especially  municipal 
government.  It  probably  had  not  occurred  to  them  that  the  ad- 
vances in  budgets  and  tax  rates  were  only  the  precursors  of  gen- 
eral increases  in  the  cost  of  personal  living,  of  which  at  the 
present  time  there  are  such  abundant  evidences.  It  is  not  the 
purpose  of  this  argument  to  show  the  relation  of  the  increased 
cost  of  government  to  the  increased  cost  of  living.  It  is  true, 
however,  that  this  relation  is  direct  and  far-reaching.  The  latter 
subject  is  one  which  calls  for  separate  treatment.  Further,  I 
think  it  is  important  first  to  display  the  causes  which  have  neces- 
sitated larger  municipal  expenditures,  because  I  am  convinced 
that  they  are  among  the  potent  causes  for  the  progressively  in- 
creasing cost  of  living. 

As  an  example  of  municipal  expenditure  I  have  selected  the 
annual  outlays  of  the  City  of  New  York  because  I  have  a  better 
understanding  of  them  than  of  those  of  any  other  city  and  be- 
cause they  are  the  largest  of  any  American  municipality  and 
cover  the  widest  field  of  municipal  activity.  In  using  the  City 
of  New  York,  however,  I  do  so  understanding  that  there  are 
other  cities  in  the  country  which  have  introduced  activities  and 
financial  policies  which  have  not  as  yet  found  favor  here;  but  in 
the  large,  there  is  no  city  which  has  done  so  much  or  so  gener- 
ously in  actual  outlay  as  the  greatest  city  on  the  continent.  Con- 
sequently, it  has  seemed  to  me  that  New  York  furnishes  the  best 
example. 

Including  the  year  1917,  the  Greater  New  York  will  have 
been  in  existence  twenty  years.  This  period  covers  four  admin- 
istrations of  four  years  each  and  two  administrations  of  two 
years  each.    For  the  purposes  of  more  compact  analysis  I  have 


493654 


decided  to  regard  the  two  two-year  administrations  as  a  single 
four-year  period.  There  were  two  different  Mayors  in  these 
four  years,  but  the  same  Comptroller  and  the  same  President  of 
the  Board  of  Aldermen  and  the  same  President  of  one  borough. 
As  these  officials  represented  a  voting  strength  in  the  Board  of 
Estimate  and  Apportionment  of  seven  votes  out  of  a  total  of 
sixteen,  it  is  fair  to  assume  that  the  general  attitude  of  these  two 
administrations  toward  expenditures  was  very  much  the  same. 
We  therefore  have  the  great  advantage  in  estimating  the  growth 
of  expenditure  during  the  entire  existence  of  the  Greater  City 
(five  four-year  periods)  and  for  a  total  of  years  sufficiently  long 
to  enable  us  to  judge  with  reasonable  accuracy  of  the  general 
policy  underlying  the  authorization  of  our  annual  appropriations. 
Throughout  this  discussion  I  will  refer  to  these  periods  as 
the  first,  second,  third,  fourth  and  fifth  periods.  For  your  com- 
pleter information  I  will  say  that  the  first  period  embraces  the 
years  1898-1901,  the  administration  of  Mr.  Van  Wyck;  the  sec- 
ond period,  the  years  1902-1905,  the  administration  of  Mr.  Low 
and  the  first  term  of  Mr.  McClellan;  the  third  period,  the  years 
1906-1909,  the  second  term  of  Mr.  McClellan;  the  fourth  period, 
the  years  1910-1913,  the  administration  of  Mr.  Gaynor,  and  the 
fifth  period,  the  years  1914-1917,  the  administration  of  Mr. 
Mitchel. 

The  figures  which  I  shall  use  will  represent  budget  appro- 
priations and  not  actual  expenditures.  This  course  is  necessary 
if  deductions  are  to  be  drawn  on  the  basis  of  the  very  latest 
years  and  also  to  include  the  full  twenty  years  of  the  life  of  the 
Greater  City.  In  addition  to  this,  the  expenditure  basis  of  1916 
cannot  be  definitely  determined  until  well  into  this  year,  and 
1917  until  the  year  1918.  The  reason  is  that  many  obligations 
incurred  against  the  budget  of  a  given  year  are  not  liquidated 
during  the  calendar  year.  While  it  would  be  preferable  to  use 
expenditure  figures,  the  conclusions  to  be  drawn  from  a  budget- 
ary or  expenditure  basis  will  be  very  much  the  same. 

Since  January  1,  1898,  there  has  been  returned  to  the  Gen- 
eral Fund  as  savings  from  budgetary  appropriations  (1898- 
1915)  the  large  sum  of  $33,004,623.10.  The  total  appropriations 
for  departmental  expenditures  and  debt  service  of  that  period 
were  $2,384,689,363.17,  plus  $51,640,320.22  provided  for  defi- 
ciencies in  taxes,  or  a  grand  aggregate  of  $2,436,329,683.39.  The 
savings  were  1.34  per  cent,  of  the  appropriations.  Approxi- 
mately 60  per  cent,  of  this  saving  has  been  effected  since  the  insti- 

2 


tution,  in  1909,  of  the  segregated  or  intensively  itemized  budget, 
strictly  controlled  during  its  operation  by  the  action  of  the  Board 
of  Estimate  and  Apportionment.  The  effectiveness  of  this  con- 
trol is  shown  in  the  fact  that  60  per  cent,  of  the  savings  has  been 
made  in  seven  years,  while  40  per  cent,  only  resulted  in  the  previ- 
ous eleven  years  of  the  city's  life.  Against  this  saving,  however, 
there  must  be  reckoned  the  special  revenue  bonds  issued  by  the 
city  in  the  year  1915,  amounting  to  $9,367,075.34,  and  which  are 
a  charge  against  the  budget  of  1916.  These  bonds  are  issued  for 
special  and  emergent  purposes  which  cannot  be  foreseen  or  pro- 
vided for  when  the  annual  budget  is  being  prepared.  The  net 
savings,  therefore,  upon  the  budgets  of  1898-1915  were  the  differ- 
ence between  $33,004,623.10  and  $9,367,075.34,  or  $23,637,547.76, 
or  1  per  cent,  of  the  total  budgets  of  the  years  mentioned.  It 
will,  therefore,  be  apparent  that  the  budgetary  basis  is  an  entirely 
reliable  one  for  this  discussion. 

The  appropriations  for  all  purposes  during  the  first  four 
years  of  the  city's  life  were  $359,872,552.71  and  $5,988,641.00  for 
deficiencies  in  taxes,  making  a  total  of  $365,861,193.71.  For  the 
last  four  years  $815,535,637.44,  an  increase  of  $449,674,443.73, 
or  122.91  per  cent.  The  total  allowances  for  city  purposes  in- 
creased 111.77  per  cent.,  and  for  county  purposes  118.84  per  cent. 
The  population  increased  from  an  average  of  3,407,315  in  the  first 
period  to  5,535,515  in  the  current  period,  or  62.46  per  cent.  The 
disparity  in  the  increase  in  appropriations,  compared  with  the  in- 
crease in  population,  is  about  100  per  cent.  In  other  words,  the 
costs  of  government  increased  approximately  twice  as  fast  as  the 
population.    The  average  per  capita  appropriations  in  our 

First  period  were $26 .  84 

Second  period  were 27 .  24 

Third  period  were 31 .  23 

Fourth  period  were 35 .  55 

Fifth  period  were 36 .  83 

It  will  be  seen  that  the  greatest  per  capita  increase  ($4.32) 
took  place  in  the  fourth  period,  and  the  next  largest  ($3.99)  in 
the  third  period.  The  most  significant  feature  of  the  foregoing 
table  is  that  the  per  capita  increase  of  the  fifth  period,  the  era 
of  highest  prices,  is  only  $1.28.  Equally  striking  is  the  fact  that 
this  increase  is  more  than  accounted  for  by  the  increases  in  the 
per  capita  cost  of  carrying  the  city's  debt  service,  which  was  91 
cents,  and  education,  which  was  79  cents.    There  were  increases 

3 


in  per  capita  costs  in  six  divisions  of  the  budget,  amounting  to 
$2.08,  and  decreases  in  seven,  of  $0.80,  or  a  net  increase  of  $1.28. 

Why  should  there  be  a  difference  of  nearly  100  per  cent, 
between  the  increase  in  appropriations  and  the  increase  in  popu- 
lation? It  could  be  deduced  in  part  from  the  very  great  increase 
in  the  cost  of  supplies,  but  the  latter  represents  an  inconsiderable 
share  of  the  budgets  of  the  periods  under  consideration.  It  was 
not  caused  by  an  increase  in  the  average  size  of  salaries  and  wages, 
for  the  standard  has  not  been  raised,  but,  on  the  contrary,  it  has 
been  stabilized. 

The  principal  reason  for  the  difference  under  discussion  is 
the  greatly  enhanced  service  of  all  kinds  which  the  public  has 
demanded  and  received,  and  the  necessary  extension  of  the  ex- 
pense basis  in  order  to  meet  public  demand.  The  same  dis- 
parity in  the  percentage  of  the  costs  of  government,  compared 
with  the  percentage  of  increase  in  population,  is  manifest  in  all 
divisions  of  the  public  service — national,  state  and  municipal. 

The  analysis  of  the  respective  elements  of  our  municipal  ap- 
propriations which  will  now  be  offered  will,  I  trust,  help  to  cast 
some  degree  of  light  upon  the  increased  cost  of  our  government. 
This  increased  cost  will  represent  the  advances  which  have  taken 
place  in  the  cost  of  those  activities  which  are  of  a  normal  char- 
acter and  those  which  may  be  denominated  as  new  activities  or 
extensions  of  the  municipal  service. 

The  educational  and  recreational  outlays  combined  represent 
the  largest  element  of  cost  of  all  the  departmental  activities  of 
the  city  government.  The  appropriations  I  will  discuss  under 
this  classification  include  those  for  elementary  and  high  school 
education,  the  permanent  census  board,  Hunter  College  and 
the  College  of  The  City  of  New  York,  the  library  systems  in  all 
the  boroughs,  the  parks  and  museums  and  the  Brooklyn  Disci- 
plinary Training  School  for  Boys,  now  abandoned,  but  the  cost 
of  which  appears  in  the  tabulations  of  prior  years'  expenses. 

In  our  first  four-year  period  the  appropriations  for  all  the 
foregoing  purposes  were  $67,645,127.96,  and  in  the  present  four- 
year  period  $183,636,538.63,  an  increase  of  $115,991,410.67,  or 
171.47  per  cent.  It  is  well  to  contrast  this  percentage  of  increase 
for  educational  and  recreational  purposes  with  the  percentage 
of  increase  for  all  purposes,  city  and  county,  during  the  same 
periods,  which  was  122.91  per  cent.,  and  the  increase  in  popula- 
tion 62.46  per  cent.  The  appropriations  for  the  entire  municipal 
service  have  been  double  the  increase  in  population,  and  for  edu- 

4 


cational  and  recreational  purposes  alone  three  times  as  great. 
Attention  should  also  be  called  to  the  fact  that  there  are  not  in- 
cluded in  the  educational  appropriations  the  sum  of  $400,000 
which  is  charged  annually  to  the  Department  of  Health  for 
medical  inspection  of  school  children  and  $500,000  charged  to 
the  Department  of  Water  Supply,  Gas  and  Electricity  for 
water,  power  and  lighting  services  in  school  buildings.  Con- 
sideration of  the  Department  of  Education  alone  suggests  the  fol- 
lowing observations:  The  appropriations  of  our  first  period 
were  $58,150,663.57  and  for  the  fifth  period  $159,429,572.34,  an 
increase  of  $101,278,908.77,  or  174.2  per  cent.  The  appropria- 
tions for  the  first  year  of  the  Greater  City  were  $12,003,681.84 
and  for  1917  $41,430,447.49,  an  increase  of  $29,426,765.65,  or 
245.1  per  cent.  How  is  this  great  increase  accounted  for?  In 
great  part  by  the  following  causes : 

1.  The  increase  in  school  attendance. 

2.  Smaller  classes,  or  a  decrease  in  the  number  of  pupils 
taught  by  one  teacher. 

3.  Additions  to  the  curriculum  and  new  special  activities. 

4.  Increases  in  the  compensation  of  teachers. 

In  the  first  period  the  average  attendance  was  369,937  and 
for  the  fifth  period  (estimated  for  1917)  711,931,  an  increase 
of  341,994,  or  92.4  per  cent.  As  the  school  attendance  has  almost 
doubled,  it  is  safe  to  assume  that  on  the  basis  of  the  appropria- 
tions of  1898,  $12,003,681.84,  and  considering  the  advances  in 
compensation  of  teachers  and  the  supervising  force  which  have 
taken  place,  we  can  account  for  at  least  $11,000,000  of  the  in- 
creased cost  of  1917  over  1898. 

The  difference  in  the  percentage  of  increase  in  school  attend- 
ance of  92.4  per  cent.,  compared  with  the  increase  in  population, 
62.46  per  cent.,  may  be  explained  as  follows : 

At  the  time  of  consolidation  the  age  of  compulsory  educa- 
tion was  from  eight  to  twelve  years,  but  has  been  changed  to 
from  six  to  fourteen  years.  This  has  produced  an  increase  of  75.1 
per  cent,  in  the  elementary  school  attendance,  excluding  kinder- 
gartens, as  against  a  62.46  per  cent,  increase  in  population. 

In  the  second  place  the  revised  charter,  which  (for  the  school 
system)  took  effect  February  3,  1902,  provides  that  no  child 
under  six  years  of  age  shall  be  received  except  in  kindergarten 
classes.  The  result  has  been  that  the  attendance  in  kindergartens, 
which  now  costs  approximately  $900,000  a  year  for  salaries  of 


teachers,  has  increased  at  the  extraordinary  rate  of  1014.0  per 
cent. 

Finally,  the  development  of  high  schools  has  caused  an  in- 
crease of  455.2  per  cent,  in  their  attendance. 

Through  the  reduction  of  over-sized  classes  and  the  forma- 
tion of  special  classes  for  the  instruction  of  over-age,  backward, 
non-English  speaking  and  mentally  or  physically  defective  chil- 
dren, the  average  number  of  pupils  in  attendance  per  class  has 
been  substantially  decreased.  At  the  time  of  consolidation 
(1898)  the  classes  in  the  elementary  schools,  especially  in  the 
Borough  of  Brooklyn,  were  over-crowded.  No  official  statistics 
on  this  point  for  the  period  prior  to  1902  are  available.  Since 
that  time,  however,  the  average  number  of  pupils  in  attendance 
per  class  has  been  decreased  from  39.6  pupils  to  38.2  pupils  in 
1916.  This  difference  of  1.4  pupils  per  class  means  an  annual 
additional  cost  of  approximately  $600,000. 

The  revised  educational  chapter  of  the  Charter,  which  took 
effect  February  3,  1902,  provided  for  the  establishment  of  local 
school  boards,  for  the  organization  of  a  Board  of  Superintendents 
and  a  corps  of  district  superintendents.  As  a  result  of  the  cen- 
tralization of  the  educational  system  there  followed  a  standard- 
ization of  the  courses  of  study,  and  additional  studies  were  intro- 
duced in  the  elementary  and  high  schools.  A  uniform  system 
for  all  the  boroughs  had  the  effect  of  extending  the  elementary 
school  course  in  the  Boroughs  of  Manhattan  and  The  Bronx 
from  seven  to  eight  years,  and  the  institution  of  instruction  in 
shopwork  and  cooking  in  the  upper  grades  in  all  boroughs.  This 
period  also  saw  an  extension  throughout  the  city  of  the  vacation 
school  and  playground  activities,  and  recreation  centers  and 
evening  playgrounds  were  organized.  The  per  capita  cost  of 
education  and  recreation,  based  upon  total  population,  increased 
from  $4,963  for  the  first  period  to  $6,142  for  the  second  period, 
an  increase  of  $1.18,  although  the  per  capita  increase  was  only 
$0.73  for  the  third  period,  $0,626  for  the  fourth  period  and  $0,796 
for  the  fifth  period. 

The  first  vocational  school  for  boys  was  opened  in  1909.  The 
appropriation  for  1917  for  vocational  schools  is  approximately 
$250,000.  Evening  trade  schools  were  organized  in  1905  and 
received  an  appropriation  of  over  $100,000  for  1917.  Classes 
in  prevocational  training  for  seventh  and  eighth  grade  pupils  and 
in  continuation  and  co-operative  work  were  inaugurated  in  1914 
and  received  appropriations  of  approximately  $100,000  for  1917. 

6 


While  the  increase  in  attendance,  the  reduction  in  the  size 
of  classes,  the  inauguration  of  new  activities,  and  the  extension 
of  the  supervising  staff,  represent  the  bulk  of  the  advances  in  the 
cost  of  educational  maintenance,  another  and  very  considerable 
factor  has  been  the  increments  in  the  compensation  of  the  teach- 
ing force.  There  are  three  notable  enactments  affecting  teachers' 
salaries:  The  Ahearn  Law,  which  took  effect  April  25,  1899, 
and  imposed  an  immediate  increased  cost  of  $1,200,000  per  an- 
num; the  Davis  Law,  which  took  effect  May  3,  1900,  just  one 
year  after,  and  required  an  issue  of  special  revenue  bonds  in  the 
sum  of  $1,124,275.86;  the  Equal  Pay  Law,  which  went  into  effect 
January  1,  1912.  and  obliged  the  inclusion  of  an  additional  $3,- 
850,000  to  the  budget  of  that  year,  and  now  produces  an  esti- 
mated enhanced  per  annum  cost  of  $5,000,000.  When  we  con- 
sider that  the  number  of  teachers  must  annually  be  increased  to 
keep  pace  with  the  growth  of  school  population,  the  total  addi- 
tional expense  caused  by  the  laws  mentioned  may  be  conserva- 
tively estimated  at  $9,000,000  a  year: 

The  appropriations  for  the  College  of  The  City  of  New 
York  and  Hunter  College  for  the  first  period  were  $1,490,000; 
for  the  fifth  period  $5,002,417.62,  an  increase  of  $3,512,417.62, 
or  235.7  per  cent.  A  comparison  of  the  registration  and  appro- 
priation figures  shows  that  while  the  latter  have  increased  by 
235.7  per  cent.,  the  registration  has  increased  in  Hunter  College 
by  3.1  per  cent.,  in  City  College  by  116.3  per  cent.,  and  in  the 
colleges  as  a  whole  by  40.1  per  cent.  Again  we  have  a  great 
disparity  in  the  percentage  of  increases  between  appropriations, 
registration  and  population  noticeable  in  the  figures  reflecting  the 
operations  of  the  educational  department  of  the  city. 

The  city  colleges  have  undergone  revolutionary  changes  in 
their  general  character  and  work  since  consolidation.  The  very 
great  increase  in  their  cost,  therefore,  is  due  more  to  these  changes 
than  the  ordinary  increases  that  would  naturally  result  from 
augmented  attendance  or  the  introduction  of  new  activities,  as 
in  the  case  of  our  secondary  educational  system.  At  the  time  of 
consolidation  the  city  colleges  were  in  reality  only  academies. 
They  accepted  the  graduates  of  our  elementary  schools,  the  City 
College  requiring  a  five-year  course,  and  Hunter  College  a  four- 
year  course.  Degrees  were  conferred.  Since  1898,  however,  both 
institutions  have  lengthened  their  courses,  calling  for  a  full  four- 
year  college  term  with  the  usual  entrance  requirements.  Stu- 
dents of  Townsend  Harris  Hall  of  the  College  of  The  City  of 

7 


New  York  are  permitted  to  enter  the  college  after  three  years  of 
study.  Hunter  College  also  includes  in  its  equipment  a  model 
elementary  school.  While  the  number  of  courses  and  the  regis- 
tration in  the  collegiate  departments  of  both  institutions  have 
increased,  the  registration  in  the  high  school  and  model  depart- 
ments has  decreased.  A  part  of  the  advance  in  the  cost  of  these 
colleges  is  accounted  for  by  the  reduction  in  the  size  of  classes  and 
the  application  of  the  Equal  Pay  Law  to  the  teachers  in  the  high 
school  and  model  elementary  school  in  Hunter  College;  also  the 
removal  of  the  College  of  The  City  of  New  York  to  its  present 
dignified  buildings,  requiring  additional  allowances  for  main- 
tenance and  operation.  A  small  fraction  of  increased  cost  is  due 
to  the  initiation  of  extension  courses  for  teachers  in  1908  and 
evening  courses  in  1909  in  the  College  of  The  City  of  New  York. 

Allowances  for  public  circulating  libraries  have  increased 
from  $922,506.60  for  the  first  period  to  $5,499,467.51  for  the 
fifth  period,  an  increase  of  $4,576,960.91,  or  nearly  five  times. 
The  per  capita  appropriation  for  -public  libraries  was  $.068  for 
the  first  period,  as  against  $.248  for  the  current  period.  In 
1898  the  city  provided  for  twelve  different  libraries  on  the  basis 
of  an  allowance  which  could  not  exceed  ten  cents  per  volume 
lent  for  home  use,  but  soon  afterwards,  when  the  three  existing 
library  systems  were  incorporated,  the  policy  was  changed  so 
that  the  city  recognized  only  the  New  York  Public  Library,  the 
Brooklyn  Public  Library  and  the  Queens  Borough  Public 
Library  systems  as  its  agents  in  the  administration  of  library 
funds.  Appropriations  for  the  Brooklyn  Public  Library  ap- 
peared in  the  budget  for  the  first  time  in  1899,  for  the  Queens 
Borough  Public  Library  in  1901  ( and  for  the  New  York  Public 
Library  in  1902.  The  increase  in  library  appropriations  is 
largely  due  to  the  establishment  of  the  Carnegie  branch  libraries 
and  the  general  extension  of  library  service.  In  1898  the  annual 
circulation  in  the  twelve  libraries  to  which  the  city  contributed 
was  1,947,448,  while  in  1916  the  circulation  in  the  ninety-five 
branches  in  the  New  York,  Brooklyn  and  the  Queens  Borough 
Public  Libraries  combined  was  16,293,203,  an  increase  of  836 
per  cent. 

Let  me  now  call  to  your  attention  the  growth  in  expendi- 
ture which  the  increased  facilities  for  recreation  have  caused. 
We  find  that  the  allowances  for  parks  and  museums  during  the 
first  period  were  $6,889,957.79.  During  the  fifth  period,  $13,- 
646,762.81,  an  increase  of  $6,756,805.02.    Of  this  increase  $3,453,- 


182.42,  or  51.1  per  cent.,  is  due  to  increases  for  ordinary  park 
maintenance,  and  $3,303,622.60,  or  48.9  per  cent.,  to  increases 
for  other  than  ordinary  items,  such  as  art  and  natural  history 
museums,  zoological  and  botanical  gardens,  music,  playgrounds, 
bath  and  comfort  stations  and  school  farms. 

Appropriations  for  ordinary  park  maintenance  have  in- 
creased 67.65  per  cent,  between  the  first  and  fifth  periods,  or  a 
little  more  than  the  rate  of  increase  in  population.  Allowances 
for  the  extraordinary  items  just  noted  have  increased  184.99 
per  cent.,  or  nearly  three  times  as  fast  as  allowances  for  ordinary 
park  items,  and  nearly  three  times  as  fast  as  the  rate  of  increase 
in  population. 

The  allowances  for  ordinary  park  maintenance  items  in  the 
first  period  were  $.3745  for  each  person  in  the  city's  population, 
while  in  the  fifth  period  it  had  risen  a  cent  and  one-fifth,  an  in- 
crease of  only  3.2  per  cent.  Nevertheless,  the  average  yearly 
per  capita  allowances  for  other  than  ordinary  items,  which  in 
the  first  period  were  $.1305,  in  the  fifth  period  were  $.2295,  an 
increase  of  75.8  per  cent.  The  per  capita  allowances  for  new 
or  other  than  ordinary  items  show  a  rate  of  increase  over  twenty- 
four  times  as  great  as  the  rate  of  increases  for  ordinary  park 
items.  Comparing  the  first  period  with  the  fifth  period,  it  is 
found  that  the  total  increase  for  other  than  the  ordinary  pur- 
poses is  as  follows: 

Museums $1,193,831 .  00 

Zoological  Gardens  and  Menageries 651,656.85 

Botanical  Gardens 452,207 .  77 

Playgrounds,  School  Farms,  Baths  and  Comfort 

Stations  and  Band  Concerts 1,005,926.98 


$3,303,622 .  60 
The  next  important  element  of  our  municipal  activity  to  be 
considered  is  "health,  sanitation  and  the  care  of  dependents." 
In  this  group  is  comprised  the  social  services  which  the  city 
renders  to  the  community.  It  includes  the  Departments  of 
Health,  Street  Cleaning,  Water  Supply,  Gas  and  Electricity; 
Tenement  House,  Public  Charities,  Bellevue  and  Allied  Hos- 
pitals, Charitable  Institutions  and  the  Board  of  Child  Welfare. 
This  list  includes  certain  activities  which  were  not  a  part  at  all 
of  the  group  in  our  first  period,  during  which  the  appropriations 
were  $47,455,898.77.  In  the  fifth  period  the  appropriations  had 
risen  to  $119,567,369.00,  an  increase  of  $72,111,470.23,  or  151.95 


per  cent.,  another  instance  in  which  the  increase  in  appropria- 
tions has  been  much  greater  than  the  increase  in  population.  The 
per  capita  increase  in  the  fifth  period  over  the  first  period  was 
$1.92.  The  per  capita  cost  of  this  group  reached,  in  the  fourth 
period  (1910-1913),  its  highest  level,  $5.55,  but  has  fallen  to 
$5.40  in  the  fifth  period,  despite  the  fact  that  during  this  period 
there  has  been  added  the  Board  of  Child  Welfare,  with  appro- 
priations for  1916  and  1917  of  $1,291,020.00.  This  indicates  a 
very  considerable  saving  in  other  divisions  of  this  group,  notably 
in  the  lighting  service  under  the  Department  of  Water  Supply, 
Gas  and  Electricity. 

In  the  first  period  the  appropriations  for  the  Department  of 
Health  were  $4,209,466.66;  in  the  fifth  period  $13,596,335.82, 
an  increase  of  $9,386,869.16,  or  223.01  per  cent.  During  these 
periods  there  have  been  added  to  the  Department  functions  which 
in  1917  represent  a  cost  of  over  $1,692,000.  These  are  a  Bureau 
of  Child  Hygiene,  $630,000 ;  Division  of  Communicable  Diseases, 
$475,000;  Food  and  Drug  Inspection,  $222,000;  a  Bureau  for 
Health  Education,  $40,000 ;  inspection  of  Charitable  Institutions 
receiving  city  aid,  $25,000;  the  Otisville  Sanitarium  for  tuber- 
culosis cases,  $250,000,  and  the  Queensboro  Hospital  for  Con- 
tagious Diseases,  $70,000.  In  1911  fifteen  milk  stations  which 
had  been  maintained  entirely  by  private  generosity  were  taken 
over  by  the  city.  The  number  of  these  stations  has  now  been 
increased  to  57.  The  foregoing  list  shows  the  broadened  social 
influence  of  the  department  and  explains  much  of  the  great  per- 
centage of  increase,  223.01  per  cent.,  in  the  cost  of  administering 
its  work.  It  is  not  out  of  place  here  to  mention  the  decrease  of 
the  city's  death  rate,  from  20.26  in  1898  to  13.93  in  1915. 

The  appropriations  for  the  Department  of  Street  Cleaning 
in  the  first  period  were  $18,600,166.95,  and  in  the  fifth  period  $30,- 
528,986.77,  an  increase  of  $11,928,819.82,  or  64.13  per  cent.,  a  per 
capita  increase  of  $0.02.  The  highest  level  of  per  capita  ap- 
propriations for  this  department  was  in  the  third  (1906-1909) 
and  fourth  (1910-1913)  periods,  $1.49  (in  both),  and  in  the 
fifth  period  (1914-1917)  it  fell  to  $1.39.  It  will  be  noticed  with 
interest  that  the  increase  (64.13  per  cent.)  in  the  appropriations 
for  the  department  in  the  span  of  twenty  years  closely  approx- 
imated the  increase  in  population,  of  62.46  per  cent.  The  growth 
of  the  city  and  the  installation  of  modern  machinery  and  methods 
account  for  the  very  reasonable  advance  in  appropriations  for 
this  department. 

10 


The  appropriations  for  the  Department  of  Water  Supply, 
Gas  and  Electricity  in  the  first  period  (1898-19C1)  were  $5,741,- 
044.01,  and  in  the  fifth  period  (1914-1917)  $27,027,110.33,  an 
apparent  increase  of  $21,286,066.32,  or  370.77  per  cent.,  and  a 
per  capita  increase  of  $0.81.  The  per  capita  allowances  for  this 
department  reached  their  highest  level  in  the  fourth  period  (1910- 
1913),  $1.45,  but  in  the  fifth  period  (1914-1917)  have  fallen  to 
$1.23.  I  have  used  the  words  "apparent  increase"  in  describing 
the  advance  in  appropriations  from  the  first  period  to  the  fifth 
period  because  the  increase  is  more  apparent  than  real.  In  the 
first  period  the  sum  of  $6,000,000.00  was  charged  to  the  cost  of 
borough  government,  which  under  our  present  procedure  would 
be  charged  to  this  department.  The  substitution  of  electric 
power,  the  extension  of  the  water  supply,  especially  on  Long 
Island,  the  institution  of  the  high  pressure  fire  service  and  the 
very  great  addition  of  water  facilities  for  bathing  and  sanitary 
purposes  in  private  dwellings,  public  schools  and  public  baths 
indicate  some  of  the  reasons  for  the  increases  in  cost.  The  col- 
lections of  water  rates  have  increased  from  the  first  period  (1898- 
1901),  $28,195,994.86,  to  $53,739,586.54  (estimated  as  to  1917) 
in  the  fifth  period,  or  90.59  per  cent. 

The  Tenement  House  Department  represents  appropria- 
tions in  the  first  period  of  $2,091,780.00,  and  in  the  fifth  period 
$2,789,440.12,  an  increase  of  $697,660.12,  or  33.35  per  cent.,  and 
a  per  capita  decrease  of  $0.02.  The  per  capita  costs  of  this  de- 
partment during  all  the  different  periods  have  been  very  uniform 
— $0.15  in  the  first  period,  $0.16  in  the  three  succeeding  periods 
and  $0.13  in  the  fifth  period.  The  work  of  this  department  has 
been  practically  unchanged.  Many  worthy  people  advocate  its 
continuance,  but  were  it  not  for  the  sentimental  interest  attaching 
to  the  work  itself  there  would  be  a  more  determined  effort  made 
to  consolidate  its  functions  with  those  of  the  other  supervising 
and  inspectional  agencies  of  the  city  government. 

The  Department  of  Public  Charities  received  appropriations 
in  the  first  period  of  $7,521,731.98,  and  in  the  fifth  period  $16,- 
379,495.46,  an  increase  of  $8,857,763.48,  or  117.76  per  cent.,  a 
rate  again  twice  as  great  as  the  increase  of  population.  The  per 
capita  increase  in  this  department  in  the  twenty-year  period  was 
$0.19,  the  per  capita  cost  reaching  its  highest  level  at  $0.74  in  the 
fifth  period.  The  principal  extensions  in  the  work  of  this  de- 
partment have  been  a  system  of  social  investigations  covering 
the  necessary  inquiry  into  the  circumstances  of  those  for  whom 

ll 


admission  has  been  sought  into  the  different  institutions  con- 
trolled by  the  city  and  private  institutions  to  which  commitments 
are  made,  and  the  after-care  which  is  now  properly  regarded  as 
an  essential  feature  of  public  aid.  These  services  represent  an 
appropriation  of  $330,000  in  the  1917  budget. 

Three  new  hospitals  have  been  opened  within  the  last  three 
years :  Sea  View,  for  tuberculosis  cases  only ;  Coney  Island,  for 
general  service,  and  Greenpoint,  in  which  the  care  of  children  is 
the  leading  activity.  The  maintenance  of  these  hospitals  amounts 
to  $432,000  in  the  1917  budget. 

A  centralized  ambulance  service  for  general  calls  was  estab- 
lished in  1910  and  received  an  appropriation  of  $89,125  in  1917. 
A  Farm  Colony  on  Staten  Island  for  the  indigent  aged  was 
started  in  1904,  13  years  ago,  and  requires  an  appropriation  of 
about  $180,000  in  1917.  A  system  for  placing  children  in  private 
families,  just  started,  calls  for  an  appropriation  of  $125,000  in 
1917.  The  scope  of  many  of  the  old  institutions  has  been  ex- 
tended, and  it  must  be  admitted  that,  considering  the  very  great 
additional  demands  upon  the  service  of  this  department,  it  was 
not  until  the  fourth  and  fifth  periods  (1910-1917)  that  its  in- 
terests seem  to  have  had  the  attention  their  urgency  justified. 
A  notable  instance  of  what  might  be  called  neglect  has  been  the 
condition  of  the  Randall's  Island  institutions  for  the  feeble- 
minded, which  for  many  years  never  had  the  attention  it  deserved. 

The  institutions  known  as  Bellevue  and  Allied  Hospitals 
were  organized  as  a  separate  department  in  1902.  It  is  impossible, 
therefore,  to  use  the  same  basis  of  comparison  in  appropriations 
employed  in  the  cases  of  the  other  departments.  The  appro- 
priations for  this  department  in  the  fifth  period  (1914-1917) 
were  $5,864,981.50.  The  per  capita  appropriations  for  the  work 
have  been  fairly  normal,  being  $0.15  in  the  second  period  (1902- 
1905),  $0.20  in  the  third  period  (1906-1909),  $0.25  in  the  fourth 
period  (1910-1913)   and  $0.27  in  the  fifth  period   (1914-1917). 

The  accommodations  of  the  existing  institutions  have  been 
largely  increased  and  a  number  of  new  pavilions  have  been  added 
to  the  original  Bellevue  Hospital.  The  out-patient  department 
is  one  of  the  newer  features  of  the  work  and  received  an  appro- 
priation in  1917  of  $48,000.  The  new  Neponsit  Hospital  at 
Rockaway,  built  by  private  generosity  at  a  cost  of  $250,000,  for 
the  special  care  of  children  suffering  with  tuberculosis  of  the 
bones,  joints  and  glands,  is  now  a  part  of  the  Bellevue  and  Allied 
Hospitals  group  and  requires  for  maintenance  in  1917,  $50,000. 

12 


Here,  as  in  the  case  of  the  Department  of  Public  Charities,  the 
improvements  in  structural  facilities  have  not  been  made  with 
the  generosity  which  has  characterized  other  public  works. 

The  Charitable  Institutions  included  in  the  city  budget  are 
private  institutions,  to  which  the  municipality  makes  payments 
on  the  basis  of  the  per  capita  service  rendered.  They  consist  of 
child-caring  homes,  hospitals  and  homes  for  delinquent  children. 
For  generations  the  city  has  been  using  these  institutions  to 
look  after  its  neglected,  diseased  and  disabled.  In  the  first  period 
the  appropriations  for  the  service  anticipated  to  be  rendered 
by  these  institutions  amounted  to  $9,291,709.17;  in  the  fifth 
period,  $21,755,242,  an  increase  of  $12,463,532.83,  or  134.13 
per  cent.,  and  a  per  capita  increase  of  $0.26.  The  per  capita  rate 
of  appropriations  was  $0.68  in  the  first  period,  $0.74  in  the  second 
period,  $0.92  in  the  third  period,  $0.95  in  the  fourth  period  and 
$0.99  in  the  fifth  period.  The  sharp  advance  in  the  per  capita 
rate  in  the  third  period  is  occasioned  principally  by  an  increase 
in  the  rates  paid  for  service.  Additional  advances  were  made 
in  the  present  period  for  child-care  and  hospital  service.  In 
1910  special  rates  were  accorded  to  those  child-caring  homes 
which  had  established  or  would  establish  homes  on  the  cottage 
plan,  the  nearest  possible  approach  to  the  individual  home  at- 
mosphere. These  rates  were  again  advanced  for  the  1917  bud- 
get to  $3.50  per  child.  That  one  item  represents  an  increase  in 
the  budget  of  $55,000.  Many  of  the  institutions  have  largely 
increased  their  accommodations  and  erected  new  and  substantial 
buildings.  The  number  of  dependents  cared  for  as  city  charges 
has  also  greatly  increased,  from  15,232  in  1903  to  20,992  in 
1916.  This  increased  register  of  dependents  may  be  directly 
attributed  to  an  extension  of  municipal  activity,  as  it  is  due  in 
part  to  the  following  causes:  (1)  a  more  intensive  service  in 
helping  the  disabled  and  diseased,  due  to  a  riper  appreciation 
of  the  municipality's  function  as  a  social  agency,  and  (2)  a 
deeper  inquiry  into  home  surroundings  through  the  medium  of 
the  courts  and  the  vigilance  of  the  humanitarian  societies,  thus 
rescuing  many  children  from  improper  guardianship. 

The  Board  of  Child  Welfare  is  the  latest  addition  to  the 
methods  employed  for  rendering  civic  aid.  It  is  really  a  widowed 
mothers'  pension  system  and  was  provided  for  by  a  law  passed 
by  the  New  York  State  Legislature  of  1915.  The  law  is  per- 
missive and  the  first  financial  provision  was  an  item  of  $100,000. 
included  in  the  appropriations  for  Charitable  Institutions  in 

13 


the  budget  of  1916.  This  sum  was  afterward  augmented  during 
the  year  by  a  special  appropriation  of  $300,000.  The  budget  of 
1917  contains  an  item  for  this  work  of  $1,291,000.  It  was  main- 
tained, at  the  time  the  Widows'  Pension  Act  was  adopted,  that 
it  would  reduce  the  number  of  children  committed  by  the  city 
to  the  child-caring  institutions,  by  enabling  their  return  to  the 
care  of  their  own  mothers,  and  in  this  way  the  necessary  costs 
for  charitable  institutions  would  be  reduced.  This  argument  was 
fallacious,  because  it  failed  to  take  into  account  the  big  fact  that 
most  of  the  children  in  the  institutions,  for  which  the  city  was  mak- 
ing payments,  were  orphans  or  those  committed  on  the  ground 
of  improper  guardianship.  So  far  there  has  been  no  indication 
of  any  appreciable  reduction  in  the  number  of  children  to  be 
cared  for  in  the  institutions,  and  the  cost  of  the  Board  of  Child 
Welfare  must  be  regarded  as  an  additional  outlay,  due  to  this 
very  material  extension  of  municipal  activity. 

Protection  of  Life  and  Property  constitutes  another,  and 
one  of  the  most  important,  groups  of  municipal  expenditure. 
Under  this  title  are  included  police  and  fire  protection.  The 
appropriations  for  this  branch  of  the  service  were  $62,837,666.01 
in  the  first  period  and  $108,122,821.05  in  the  fifth  period,  an  in- 
crease of  $45,285,155.04,  or  72.08  per  cent.  In  all  these  analyses 
we  are  impressed  by  the  fact  that  in  some  divisions  of  the  city's 
work  the  per  centum  increases  in  appropriations  are  much 
greater  than  the  increase  in  population,  while  in  others  the  in- 
creases are  almost  the  same  as  population.  The  per  capita  in- 
crease in  the  20-year  period  mentioned  was  only  $0.28  and  the 
per  capita  appropriation  almost  the  same  in  all  the  periods.  The 
per  capita  cost  of  police  and  fire  .protection  was: 

$4 .  61  in  the  first  period 
4 .  59  in  the  second  period 
4 .  83  in  the  third  period 
4.91  in  the  fourth  period 
4 .  89  in  the  fifth  period 

This  very  normal  degree  of  appropriation  is  no  doubt  ex- 
plainable by  the  fact  that  in  the  two  departments,  police  and 
fire,  included  in  this  group,  there  has  not  been  much  occasion 
for  many  changes  in  the  nature  of  the  service.  The  only  import- 
ant changes  have  been  the  use  of  motor  power  instead  of  horse 
power,  but  this,  rightly  controlled,  would  mean  not  an  increase, 
but  a  decrease,  in  the  required  appropriations.     The  one  dis- 

14 


tinctive  innovation  in  this  branch  has  been  the  establishment 
of  the  Fire  Prevention  Bureau  in  1912.  The  annual  appro- 
priation for  this  purpose  has  averaged  $200,000.  The  work  of 
factory  inspection  has  been  transferred  to  the  Fire  Department 
under  the  new  buildings  law  passed  in  1916,  and  the  cost  of  this 
work  is  placed  in  the  budget  of  1917  at  $75,000.  While  this 
will  increase  Fire  Department  costs,  it  ought  to  mean  a  net 
decrease  in  the  whole  budget,  as  much  of  the  work  is  to  be  done 
by  employees  transferred  from  other  departments  and  whose 
places  it  will  not  be  necessary  to  fill. 

The  appropriations  for  the  Police  Department  in  the  first 
period  were  $44,334,818.09,  and  in  the  fifth  period  $70,585,389.76, 
an  increase  of  $26,250,571.67,  or  59.29  per  cent.  This  repre- 
sented a  per  capita  decrease  in  the  two  decades.  This  is  the 
second  occasion  in  this  discussion  where  we  have  encountered  a 
per  capita  decrease.  The  singular  thing  is  that  contrary  to  al- 
most all  other  experience  in  city  expenditure,  the  highest  level  of 
per  capita  appropriation  for  this  department  was  in  the  first 
period  (1898-1901). 

The  appropriations  for  the  Fire  Department  in  the  first 
period  were  $18,502,847.92,  and  in  the  fifth  period  $36,752,301.34, 
an  increase  of  $18,249,453.42,  or  98.63  per  cent.  This  depart- 
ment shows  a,  per  capita  increase  in  the  five  periods  of  $0.31,  the 
highest  level  of  per  capita  appropriation  being  in  the  fourth 
period  (1910-1913)  $1.69. 

Borough  Government  as  now  constituted  was  started  in  1902. 
The  appropriations  for  the  first  period  (1898-1901),  which  I 
will  use  for  illustrative  purposes,  comprise  the  same  items  since 
charged  to  Borough  Government,  except  that  water  service, 
which  during  the  first  period  (1898-1901)  was  considered  a  bor- 
ough charge,  although  not  under  the  borough  government,  is 
included  in  these  figures.  I  have  previously  referred  to  this 
charge  of  $6,000,000  in  my  discussion  of  the  Department  of 
Water  Supply,  Gas  and  Electricity.  The  first  period's  appro- 
priations were  $28,560,845.13,  and  those  of  the  fifth  period, 
$35,454,377.12,  an  increase  of  $6,893,531.99,  or  24.14  per  cent. 
If  I  were  to  deduct  the  charge  of  $6,000,000  for  water  service  in 
the  first  period,  this  increase  would  be  a  great  deal  more,  and  the 
per  capita  cost  in  the  first  period  would  be  $1.65  compared  with 
$1.60  in  the  last  period.  On  this  latter  basis  the  highest  level  of 
per  capita  appropriations  in  this  division  of  the  city's  service  was 
$1.74  in  the  third  period   (1906-1909),  the  era  of  Presidents 

15 


Ahearn,  in  Manhattan,  Coler,  in  Brooklyn,  Haffen  in  The  Bronx 
and  Bermel  and  Gresser  in  Queens. 

One  striking  feature  of  the  appropriation  record  of  Borough 
Government  is  that  the  second  lowest  level  of  per  capita  appro- 
priations, $1.60,  takes  place  in  the  present  period,  the  time  of 
largest  population,  greatest  amount  of  general  service  and  highest 
prices  for  labor  and  materials. 

The  only  new  and  important  activities  which  have  been  added 
to  Borough  Government  in  recent  years  are  the  care  and  main- 
tenance of  public  baths  and  comfort  stations,  representing  a  cost 
of  $100,000  per  annum,  and  new  public  buildings,  notably  the 
new  Municipal  Building  and  the  new  Halls  of  Records  in  Man- 
hattan and  Brooklyn. 

Central  administration  under  our  present  budget  procedure 
is  a  classification  which  comprises  the  Department  of  Finance, 
Board  of  Elections,  Law  Department  or  office  of  the  Corpora- 
tion Counsel,  Department  of  Taxes  and  Assessments  and  the 
Board  of  Estimate  and  Apportionment.  The  appropriations 
for  central  administration  in  the  first  period  were  $10,435,146.74 
and  in  the  fifth  period  $22,427,539.93,  an  increase  of  $11,992,- 
393.19,  or  114.92  per  cent.,  or  twice  the  percentage  of  the  in- 
crease in  population.  The  per  capita  increase  was  $0.24.  The 
appropriations  per  capita  of  this  class  have  steadily  increased 
from  $0.77  in  the  first  period  to  $0.81  in  the  second  period,  $0.96 
in  the  third  period,  $0.99  in  the  fourth  period  and  $1.01  in  the 
fifth  period.  A  separate  analysis  of  the  departments  constituting 
central  administration  will  be  helpful. 

The  Department  of  Finance  is  the  clearing  house  of  all  the 
financial  transactions  of  all  the  city  and  county  offices,  including 
the  courts.  Consequently,  as  the  business  of  the  city  grows  the 
work  of  the  Department  of  Finance  increases.  It  follows  that 
the  service  to  be  performed  under  the  budget  of  1916,  $212,- 
956,177.54,  must  be  much  greater  than  the  work  required  under 
the  budget  of  1899,  $95,209,959.84. 

Outside  of  added  duties  due  to  the  general  volume  of  the 
city's  business,  there  has  not  been  what  might  be  called  any  gen- 
eral extension  of  activities  in  this  department.  Changes  and 
improvements  have  been  made  from  time  to  time  in  its  methods 
of  doing  business,  but  these  have  all  had  a  tendency  to  reduce 
expenses.  The  appropriations  for  this  department  in  the  first 
period  were  $3,047,774.75  and  in  the  fifth  period  $5,803,840.00, 
an  increase  of  $2,756,065.25,  or  90.42  per  cent.    The  per  capita 

16 


increase  in  appropriations  was  $0.04.  The  per  capita  of  appro- 
priations during  the  different  periods  were :  First  period,  $0.22 ; 
second,  $0.24;  third,  $0.28;  fourth,  $0.29,  and  fifth,  $0.26.  This 
shows  that  during  the  period  of  the  largest  budgets  the  per  capita 
basis  of  appropriations  is  less  than  during  the  third  period  (1906- 
1909)  and  the  fourth  period  (1910-1913). 

The  Law  Department  of  the  city  is  generally  known  as  the 
Corporation  Counsel's  office.  This  office  is  the  law  adviser  to 
the  Mayor  and  all  the  city  departments.  Its  functions,  there- 
fore, are  of  a  stable  character  and  in  their  very  nature  do  not 
admit  of  the  introduction  of  new  activities.  It  is  true  of  this 
department,  as  it  is  of  the  Department  of  Finance,  that  the 
greatly  increased  business  of  the  city  produces  a  larger  amount 
of  business  for  the  city's  law  adviser.  The  appropriations  for 
this  department  in  the  first  period  were  $1,599,032  and  in  the 
fifth  period,  $3,424,570,  an  increase  of  $1,825,538,  or  114.17 
per  cent.,  or  a  per  capita  increase  in  appropriations  in  the  twenty- 
year  period  of  $0.03.  The  per  capita  appropriations  for  this  de- 
partment during  the  different  periods  were: 

First  period $0.12 

Second  period .12 

Third  period  .17 

Fourth  period .17 

Fifth  period .15 

— showing  a  per  capita  decrease  in  the  period  when  the  city  has 
had  the  largest  amount  of  business  to  transact. 

The  Board  of  Elections  has  been  charged  with  very  great 
additional  work  during  the  general  period  under  review.  Very 
soon  after  consolidation,  primary  elections  for  the  selection  of 
representatives  to  nominatory  conventions  were  taken  under  the 
jurisdiction  of  the  state.  The  primary  system  has  now  been 
extended  to  the  selection  of  party  officials  and  candidates  for 
the  elective  offices.  Primary  elections  were  formerly  exclusively 
in  the  charge  of  the  party  organizations  and  outside  of  official 
control.  While  this  is  not  literally  an  extension  of  municipal 
activity,  but  rather  an  extension  of  state  control  of  party  affairs, 
the  effect  has  been  to  increase  the  city's  expenses,  because  all 
the  cost  of  these  primary  elections  within  the  city  limits  has  to 
be  borne  by  the  city  treasury.  The  appropriations  for  the  Board 
of  Elections  in  the  first  period  were  $2,761,171  and  in  the  fifth 
period  $5,373,906,  an  increase  of  $2,612,735,  or  94.63  per  cent.. 

17 


and  a  per  capita  increase  of  $0.04.  The  per  capita  appropriations 
during  the  different  periods  were : 

First  period $0.20 

Second  period .23 

Third  period .24 

Fourth  period .23 

Fifth  period .24 

- — showing  a  very  uniform  rate  of  appropriations  after  the  first 
period,  when  the  first  great  change  in  our  primary  system  was 
instituted. 

The  Department  of  Taxes  and  Assessments  has  maintained 
the  same  general  duties  during  the  history  of  the  greater  city. 
Its  work  has  naturally  greatly  increased.  The  appropriations 
during  the  first  period  were  $1,320,700  and  in  the  fifth  period 
$2,296,602.50,  an  increase  of  $975,902.50,  or  73.90  per  cent.,  and 
no  per  capita  increase.    The  per  capita  appropriations  have  been: 

First  period  $0 .  10 

Second  period .09 

Third  period .10 

Fourth  period .11 

Fifth  period 10 

— indicating  an  almost  unchanged  basis  of  appropriations  dur- 
ing the  entire  twenty-year  period. 

The  Board  of  Estimate  and  Apportionment  is  one  of  the 
divisions  of  the  city  government  for  which  the  appropriations 
have  undergone  very  decided  increases  since  consolidation.  The 
appropriations  in  the  first  period  were  $25,561.29  and  in  the 
fifth  period  $2,078,388,  an  increase  of  $2,052,826.71,  or  eight 
times,  and  a  per  capita  increase  'of  $0,088.  It  will  be  apparent 
that  this  very  large  percentage  of  increase  must  be  due  to  some 
special  cause. 

The  explanation  is  that  in  the  early  part  of  the  consolidated 
city's  history  the  Board  of  Estimate  and  Apportionment  was  a 
very  small  agency  of  municipal  activity.  Under  the  revised 
charter  of  1901  the  duties  of  the  Board  were  much  increased, 
and  the  whole  tendency  of  charter  legislation  has  been  to  add  to 
the  Board's  duties  and  power.  One  of  the  most  significant  in- 
stances was  the  withdrawal  from  the  Board  of  Aldermen  of  the 
power  to  grant  franchises  and  the  vesting  of  it  in  the  Board  of 
Estimate  and  Apportionment.  But  there  is  another  very  strong 
reason  for  the  Board's  enhanced  duties  and  activities.  As  years 
went  on  it  created  for  its  own  use  bureaus  to  look  after  its  work. 

18 


In  the  first  and  second  periods  the  Board  depended  almost  entirely 
upon  the  Comptroller  to  indicate  to  it  the  work  to  be  done  and  the 
preparation  of  its  calendar.  It  is  not  too  much  to  say  that  the 
Board  of  Estimate  and  Apportionment  was  in  a  sense  an  ap- 
panage of  the  Department  of  Finance.  In  the  second  and  third 
periods  the  Board,  under  the  stress  of  its  increasing  work  and 
responsibilities,  organized  the  Secretary's  office,  the  Chief  En- 
gineer's office  and  the  Bureau  of  Franchises.  Even  at  this  pe- 
riod, however,  most  of  its  routine  work  and  all  of  the  budget 
work  was  referred  to  the  Department  of  Finance.  At  the  com- 
mencement of  the  fourth  period  (1910-1913)  the  Board  made 
another  and  very  significant  assumption  of  its  own  work  by 
creating  many  standing  committees,  the  most  important  being 
the  Committees  on  Tax  Budget  and  Corporate  Stock  Budget. 
During  the  fourth  period  the  Department  of  Finance  continued 
to  do  practically  all  of  the  Board's  financial  work.  At  the  begin- 
ning of  the  present  period  (1914-1917)  the  Board  created  addi- 
tional bureaus  and  committees  to  take  charge  of  the  different 
branches  of  its  work.  The  consequence  has  been  that  the  neces- 
sary appropriations  have  been  made  directly  to  the  Board.  While 
some  of  the  Board's  new  activities  are  really  assumptions  of  work 
heretofore  done  by  other  departments,  even  in  these  cases,  the 
work  is  being  done  on  a  more  comprehensive  scale.  The  new 
activities  are  the  Bureaus  of  Personal  Service  and  Contract  Su- 
pervision, and  the  committees  are  Education,  Port  and  Terminal 
Facilities,  City  Planning  and  Pensions.  The  per  capita  appro- 
priations for  the  Board  of  Estimate  and  Apportionment  were 
in  the  first  period  $0,002,  second  period  (1902-1905),  $0.01, 
third  period  ( 1906-1909) ,  $0.03;  fourth  period  ( 1910-1913) ,  $0.04, 
and  in  the  fifth  period  (1914-1917),  $0.09.  It  is  interesting  to 
note  that  while  the  appropriations  for  the  Board  of  Estimate  and 
Apportionment  have  increased  in  the  fifth  or  present  period  at 
a  per  capita  rate  of  $0.05,  this  does  not  mean  that  there  has 
been  any  such  increase  in  the  city's  expenses.  The  fact  is  that 
this  increase  is  entirely  represented  by  appropriations  now  car- 
ried by  the  Board  itself  that  were  formerly  charged  to  other  de- 
partments. This  is  explained  by  the  following  table  showing 
the  approximate  cost  to  the  city  of  the  Board's  new  activities  in 
1913,  the  last  year  of  the  preceding  period  and  1917,  the  last  of 
the  present  period: 

The  1917  appropriations,  which  should  be  used  as  a  basis  for 
comparison,  are  as  follows: 

19 


Entire  Personal  Service,  Board  of  Estimate  and 

Apportionment    $463,850 .  00 

Portion  of  the  Personal  Service  appropriations 
(estimated),  Bureau  of  Municipal  Investiga- 
tion and  Statistics 17,000 .  00 

Efficiency  force  in  the  office  of  the  Commissioner 

of  Accounts 46,020 .  00 

$526,870.00 

These  agencies  will  perform  in  1917,  for  approximately 
$526,870.00,  work  that  in  1913  was  done  at  a  cost  of  $643,339, 
as  follows: 

Entire  personal  service  appropriations  for  Board  of 

Estimate  and  Apportionment $270,110.00 

Board  of  Estimate  payrolls  charged  to  the  con- 
tingency fund  of  the  Board  of  Estimate  and 
Apportionment    98,990 .  00 

Standardization  of  Salaries  and  Grades,  charged  to 

contingency  fund,  Department  of  Finance. .  .        71,479.00 

Half  time  of  Finance  Department  employees  en- 
gaged in  salary  and  grade  work 7,950 .  00 

Entire  schedule  of  Bureau  of  Municipal  Investiga- 
tion and  Statistics  in  Department  of  Finance.       144,810.00 

Portion  of  the  cost  of  the  Division  of  Expert  Ac- 
counting in  the  Department  of  Finance 50,000 .  00 

$643,339 .  00 

The  fact  is  that  the  Board  is  now  transacting  all  its  neces- 
sary work  for  $116,469  less  than  was  required  to  do  this  same 
work  in  1913. 

The  next  division  of  city  activity  to  be  considered  is  "Facili- 
tating Commerce  and  Transportation,"  which  includes  the  cost 
of  maintaining  the  Department  of  Bridges,  the  Department  of 
Docks  and  Ferries  and  the  Municipal  Garage.  In  the  case  of 
this  division  comparisons  on  a  twenty-year  basis  are  not  possible 
for  the  reason  that  they  would  be  distinctly  misleading,  as  up  to 
1910  the  cost  of  the  Department  of  Docks  and  Ferries  was  en- 
tirely defrayed  from  corporate  stock  or  bonds.  The  Department 
of  Bridges  has  charge  of  the  construction  and  maintenance  of  42 
bridges,  crossing  navigable  streams.  Up  to  1903  the  Brooklyn 
Bridge,  built  by  contributions  from  the  old  cities  of  New  York 
and  Brooklyn,  was  the  only  large  bridge  owned  by  the  city. 

20 


Although  the  new  subway  system  was  started  in  1900,  the  idea 
of  using  subways  as  the  principal  means  of  travel,  where  the 
different  boroughs  were  separated  by  rivers,  had  not  gained 
very  much  headway.  Consequently  the  period  from  1896  to 
1910  saw  three  great  new  bridges  started  and  finished.  These 
are  the  Williamsburg  (1896-1903),  Queensborough  (1901-1909) 
and  the  Manhattan  (1901-1910).  It  should  be  said  that  these 
bridges  were  intended  to  be  links  in  a  general  transit  system. 
They  have  been  made  so  under  the  terms  of  the  Dual  Subway 
contracts.  In  the  first  period  the  appropriations  for  the  Bridge 
Department  were  $1,664,344.13  and  in  the  fifth  period  $3,395,- 
671.94,  an  increase  of  $1,731,327.81,  or  104.01  per  cent.  The  net 
cost  of  maintaining  the  three  new  bridges  is  $162,000  per  annum. 
The  title  of  the  Bridge  Department  was  changed  in  1916  to  the 
Department  of  Plant  and  Structures.  It  was  designed  to  trans- 
fer to  the  new  department  all  the  repair  work  done  in  the  city 
departments,  such  as  Police,  Fire,  Charities,  etc.  In  the  bud- 
get for  this  year  there  was  included  in  the  appropriations  to 
this  department  the  sum  of  $258,570  with  which  to  carry  on  this 
repair  work.  To  this  extent  the  appropriations  of  the  Fire  and 
Police  Departments  were  reduced.  This  would  explain  some 
of  the  apparent  cost  of  this  department  for  the  fifth  period,  but  as 
the  budget  has  been  approved  on  that  basis  it  is  not  necessary  in 
this  discussion  to  re-segregate  the  items  transferred.  The  trans- 
fer of  these  activities  will  not  be  carried  through  at  this  particular 
time  as  legal  obstacles  have  intervened.  The  latter  will  probably 
be  removed  by  new  legislation. 

The  Department  of  Docks  and  Ferries  appeared  in  the 
annual  budget  for  the  first  time  in  1910.  Previous  to  this  date, 
as  indicated  above,  all  the  expenses  of  maintenance  and  operation, 
as  well  as  the  cost  of  land  and  construction,  were  met  out  of  the 
proceeds  of  long  term  bonds.  This  utterly  unsound  method  of 
municipal  financing  was  abolished  in  1909  as  a  result  of  a  legis- 
lative investigation  into  the  city's  finances.  Because  of  the  non- 
inclusion  in  the  budget  prior  to  1910  of  operation  and  mainte- 
nance charges  we  can  make  comparisons  for  only  the  fourth  and 
fifth  periods.  In  the  fourth  period  (1910-1913)  the  appropria- 
tions were  $11,437,948.94  and  in  the  present  period  (1914-1917) 
$7,757,287.82,  a  decrease  of  $3,680,661.12,  or  32.17  per  cent. 
This  decrease  is  accounted  for  by  the  discontinuance  of  the  prac- 
tice of  doing  much  of  the  current  repair  and  construction  work  by 
departmental  labor  and  also  the  discontinuance  of  the  Stapleton 

21 


Ferry.  The  work  of  the  department  is  practically  the  same  as  it 
has  been  since  consolidation,  except  that  its  policy  has  been  a  much 
more  energetic  one  in  meeting  the  present  and  preparing  for  the 
future  needs  of  the  port. 

The  Municipal  Garage  is  a  new  activity.  It  is  the  result  of 
pressure  first  exerted  in  the  years  1910  and  1911  by  the  Depart- 
ment of  Finance  to  secui-e  a  more  legitimate  and  economical  use 
of  the  automobiles  used  by  city  departments.  The  first  appro- 
priation, $137,500.50,  was  in  the  year  1916  and  the  figures  for 
this  year  are  $106,375.50.  There  is  no  means  of  stating  just 
what  reduction,  if  any,  this  may  represent  in  automobile  cost  and 
maintenance,  but  the  new  system  is  certainly  inducing  a  better 
control  of  the  use  of  city  machines. 

We  have  two  systems  of  courts,  one  comprising  the  state 
and  county  courts  and  the  other  the  city  courts.  In  the  latter 
are  included  the  City,  Municipal,  Special  Sessions,  Magistrates' 
and  Coroners'  Courts.  The  City  and  Municipal  Courts  are 
strictly  civil  tribunals.  The  Special  Sessions  and  Magistrates' 
Courts  deal  exclusively  with  offenses  of  a  criminal  character.  The 
appropriations  for  the  city  courts  in  the  first  period  were  $5,637,- 
547.53  and  in  the  fifth  period  $10,545,219.02,  an  increase  of 
$4,907,671.49,  or  87.05  per  cent.,  and  a  per  capita  increase  of 
$0.06.  The  average  per  capita  allowances  for  the  different 
periods  were : 

First  period  (1898-1901)    $0.41 

Second  period  (1902-1905)    ...  .32 

Third  period  (1906-1909) .38 

Fourth  period  (1910-1913)    .46 

Fifth  period  (1914-1917)   .47 

The  heavy  per  capita  increase  of  $0.08  in  the  appropriations 
from  the  third  to  the  fourth  periods  is  accounted  for  by  the  reor- 
ganization of  our  minor  courts  system  which  took  place  in  1909 
and  1910.  The  number  of  the  courts  was  increased  and  a  separa- 
tion of  functions  instituted  which  aimed  principally  to  save  chil- 
dren and  adult  first  offenders  from  the  blighting  influence  of 
association  with  confirmed  criminals  and  the  introduction  of  a 
more  advanced  probation  system.  The  new  activities  in  the 
courts  of  the  city  are  the  creation  of  night,  traffic  and  children's 
courts,  and  probation  and  finger  print  systems.  These  repre- 
sent a  charge  in  our  present  budget  of  $424,000.  Carried  through 
the  eight  years  (1910-1917),  they  account  in  great  part  for  the 
heavy  increase  in  the  cost  of  conducting  these  courts. 

22 


In  the  classification  entitled  "Correction,"  there  are  included 
the  Department  of  Correction,  the  Board  of  Inebriety  and  the 
Parole  Commission. 

The  Department  of  Correction  is  the  penological  branch  of 
the  city  government.  Its  name  would  indicate  that  its  function 
is  to  correct  and  remedy.  It  used  to  be  managed  on  the  prin- 
ciple that  incarceration,  work  and  the  wearing  of  degrading 
uniforms  were  corrective  measures.  It  is  now  conducted  on  the 
enlightened  principle  that,  while  imprisonment  is  necessary,  it 
should  be  accompanied  by  a  character  of  discipline  which  will 
prove  a  deterrent  to  the  commission  of  crime.  The  appropria- 
tions for  this  department  in  the  first  period  were  $2,906,858.49 
and  in  the  fifth  period,  $5,824,188.81,  an  increase  of  $2,917,- 
330.32,  or  100.36  per  cent.,  and  a  per  capita  increase  of  $0.05. 
The  average  per  capita  appropriations  during  the  different  peri- 
ods were : 

First  period $0.21 

Second  period .21 

Third  period .25 

Fourth  period .26 

Fifth  period .26 

The  facilities  of  the  department  have  been  expanded  and 
certain  new  activities  introduced  during  the    past  ten    years. 
Among  the  important  changes  are  the  following,  the  figures 
given  being  the  maintenance  cost  for  1916: 
New  Wing  of  Work  Shops,  Penitentiary,  B.  I.  ...        $2,000. 00 

Administration  Building,  Hart's  Island 5,000 .  00 

Industrial  Building,  Hart's  Island 7,500 .  00 

Isolation  Building,  Hart's  Island 2,500 .  00 

Power  and  Ice  Plant,  Hart's  Island 40,000 .  00 

Women's  Prison,  City  Prison,  Brooklyn 10,000 .  00 

Workhouse,  Medical  and  Surgical  Service 15,000.00 

City  Prison,  Queens 52,000.00 

New  Hampton  Farms 162,000.00 

The  Board  of  Inebriety  was  organized  in  1912.  An  act  of 
the  Legislature  had  authorized  the  Board  of  Estimate  and  Ap- 
portionment to  create  this  board.  It  constitutes  the  first  city- 
wide  attempt  to  cure  and  minimize  the  drink  evil  through  scien- 
tific treatment.  It  also  expresses  the  policy  that  this  is  a  munici- 
pal and  not  exclusively  a  private  duty.  The  appropriations  for 
this  board  in  the  two  years  of  the  fourth  period  (1910-1913)  that 
it  was  in  existence  amounted  to  $17,452.00.  It  is  evident,  there- 
fore, that  the  beginning  of  this  work  was  of  a  very  modest  char- 

23 


aeter.  A  farm  at  Warwick,  in  Orange  County,  consisting  of  610 
acres,  was  purchased  in  1913,  but  it  was  not  until  191.5  that  the 
work  was  commenced  in  a  thoroughly  energetic  way.  The  total 
budget  appropriations  for  the  fifth  period  were  $122,008.65.  This 
attempt  at  municipal  treatment  of  a  social  evil  is  being  watched 
with  much  interest  and  anxiety  by  people  who  believe  that  the 
humanitarian  side  of  a  city's  life  is  an  inherent  part  of  its  public 
service  and  not  a  side  issue,  as  some  imagine.  The  success  of  the 
Inebriety  Farm  will  do  much  to  establish  the  wisdom  of  such 
adventures  on  the  part  of  city  governments.  If  it  should  prove  a 
failure  the  failure  cannot  help  adversely  affecting  the  extension 
of  municipal  activities  in  similar  directions. 

The  Parole  Commission  is  the  latest  effort  on  the  part  of  the 
city  to  exercise  a  watchful  care  over  those  who  have  been  sen- 
tenced for  minor  offences  and,  if  advisable,  to  ameliorate  their 
condition  in  accordance  with  the  merits  of  their  respective  cases, 
with  this  also  in  view  that  dependents  of  such  unfortunate  persons 
shall  not  be  deprived  any  longer  than  the  absolute  needs  of  justice 
require  of  the  support  which  should  be  theirs. 

A  Board  of  Parole  was  first  provided  for  by  appropriations 
in  1907.  In  the  third  period  (19C6-1909)  the  total  allowances 
were  $8,400.  In  the  fourth  period  (1910-1913)  $2C,825  and  in 
the  first  two  years  of  the  fifth  period  $17,320.  Those  who 
studied  the  work  of  this  Board  were  satisfied  that  its  organization 
was  not  sufficiently  complete  and  its  powers  too  narrow  ever  to 
permit  it  to  be  an  actively  useful  force  in  treatment  of  prisoners. 
Consequently,  in  1915,  the  law  was  revised,  broadened  and 
strengthened  and  penitentiary  and  workhouse  prisoners  brought 
within  its  scope,  with  the  effect  tha(t  definite  results  are  obtain- 
able. Seven  hundred  and  seventy-eight  prisoners  have  been  re- 
leased and  only  14.8  per  cent,  of  these  have  violated  their  paroles. 
In  addition  to  this  400  families  of  prisoners  have  been  aided.  The 
appropriations  for  the  two  years  1916-1917  amount  to  $121,092, 
showing  that  the  financial  support  extended  to  this  work  by  the 
city  has  been  nearly  $75,000  more  in  these  two  years  than  in  the 
nine  years  preceding. 

The  next  classification  to  be  considered  is  "Printing  and 
Publicity."  This  comprises  the  city  printing,  stationery  supplies 
and  advertising.  There  has  also  been  included  in  the  total  of 
appropriations  for  the  fifth  period  the  cost  of  the  Central  Pur- 
chase Committee,  an  entirely  new  activity,  which  amounts  to  only 
$43,128.00  for  the  last  two  years.    Efforts  have  been  made  since 

24 


1913  to  secure  legislation  which  would  enable  the  city  to  or- 
ganize a  Department  of  Purchase,  to  have  charge  of  purchasing 
supplies  of  all*kinds  for  the  city  and  county  offices,  excluding, 
however,  the  Department  of  Education.  Various  estimates  have 
been  made  of  the  possible  savings  through  concentration  of  the 
authority  to  make  purchases,  and  figures  deemed  to  be  reliable 
have  indicated  that  savings  to  the  amount  of  $3,000,000  annually 
are  possible. 

The  Central  Purchase  Committee  is  only  a  substitute  for 
such  a  department,  and  while  the  provisions  of  the  Charter  re- 
main unchanged  in  the  diversity  of  authority  over  purchases,  the 
Central  Purchase  Committee  cannot  do  very  much  effective  work. 
The  appropriations  for  the  Board  of  City  Record  during 
the  first  period  were  $2,163,400;  in  the  fifth  period  $4,247,585.08, 
an  increase  of  $2,C84,185.08,  or  96.34  per  cent.,  and  a  per  capita 
increase  of  $0.03.  A  consideration  of  the  per  capita  appropriations 
for  the  five  periods  is  very  enlightening  as  showing  the  economies 
that  have  been  effected  during  the  last  two  periods,  although  the 
population  of  the  city  and  the  demands  upon  it  have  been  greatest 
during  those  periods.  In  the  first  period  the  per  capita  appro- 
priations were  $0.16;  in  the  second  $0.24;  in  the  third  $0.32;  in 
the  fourth  $0.27,  and  in  the  present  $0.19. 

There  are  certain  general  expenses  which  are  classified  as 
"Miscellaneous."  In  the  early  years  of  the  greater  city  these  ap- 
propriations were  chiefly  for  the  purpose  of  replenishing  the 
Fund  for  Street  and  Park  Openings.  The  practice  of  using 
Special  Revenue  Bonds  to  support  this  fund  has  been  discon- 
tinued and  the  "Miscellaneous"  appropriations  are  now  almost 
entirely  for  the  Board  of  Aldermen,  the  City  Clerk  and  to  pay 
the  City's  rent  charges  when  it  hires  private  premises  for  public 
uses.  A  comparison  of  the  appropriations  for  the  first  and  fifth 
periods  is  not  very  helpful,  as  they  represent  different  purposes 
to  a  great  extent.  The  figures  are  as  follows:  For  the  first 
period,  $9,567,999.69;  for  the  fifth  period,  $4,610,174.03,  a  de- 
crease of  $4,957,825.66,  or  51.81  per  cent,  and  a  per  capita  de- 
crease of  $0.48.  The  per  capita  appropriations  for  the  five 
periods  are  : 

First  period $0.70 

Second  period    0.28 

Third  period 0.20 

Fourth  period 0.29 

Fifth  period 0.22 

25 


The  Debt  Service  is  the  amount  carried  in  the  annual  bud- 
get to  discharge  the  following  obligations: 

1.  The  amount  necessary  to  pay  off  the  special  revenue 
bonds  issued  in  the  preceding  year.  Special  revenue  bonds  are 
issued  to  take  care  of  emergent  expenses,  the  purposes  of  which 
cannot  be  foreseen  at  the  time  the  budget  is  being  prepared. 

2.  Interest  on  the  city  debt.  By  this  is  meant  the  interest 
on  outstanding  bonds  and  notes  of  all  kinds,  the  interest  on  notes 
to  be  issued  during  the  year  in  anticipation  of  the  collection  of 
taxes,  also  the  interest  on  bonds  issued  for  subway 'purposes  on 
account  of  lines  which  have  been  put  into  operation,  but  the  rev- 
enues from  which  operation  are  not  sufficient  to  pay  the  city's 
interest  charges,  and  also  the  interest  on  special  revenue  bonds, 
the  principal  of  which  will  be  discharged  from  the  succeeding 
year's  tax  levy. 

3.  The  amortization  installments  to  be  paid  into  the  sink- 
ing funds.  These  are  the  annual  payments  the  city  must  lay 
aside  in  order  that  the  payments  and  the  interest  earned  by  them 
will  be  sufficient  to  meet  bonds  at  their  maturity. 

4.  The  sums  necessary  to  pay  in  full  bonds  for  which  no 
sinking  funds  have  been  provided.  These  are  almost  entirely 
bonds  issued  by  the  smaller  municipalities  and  the  towns  and 
villages  which  were  merged  in  the  Greater  New  York.  Also 
bonds  issued  prior  to  consolidation  by  the  different  counties 
which  are  within  the  boundaries  of  New  York  City. 

The  Debt  Service  is  the  most  misunderstood  term  in  bud- 
getary procedure.  It  is  generally  regarded  as  meaning  only  the 
interest  charges  the  city  has  to  pay.  Very  few  people  know  that 
it  also  includes  redemption  of  special  revenue  bonds,  amortiza- 
tion installments  and  provision  for  the  payment  of  the  maturing 
bonds  referred  to  in  the  preceding  paragraph.  Special  revenue 
bonds  represent  only  about  14  per  cent,  of  our  present  debt 
service,  so  we  will  discard  them  for  the  time  being  in  our  discus- 
sion of  the  reasons  for  the  debt  service.  This  service  is  the  largest 
single  item  in  the  budget  and  still  it  does  not  discharge  directly 
any  municipal  function.  It  is  indirectly  the  sustaining  power 
of  the  entire  municipal  service,  as  it  is  the  cost  of  carrying  and 
paying  for  the  municipal  plant.  It  is  the  cost  of  the  city's 
bonded  debt.  It  would  have  been  a  financial  impossibility  for 
the  city  to  have  possessed  itself  of  its  present  plant  if  it  had  not 
been  able  to  pay  for  this  plant  through  a  term  of  years  by  issuing 
bonds.    I  have  said  it  would  have  been  a  financial  impossibility 

26 


for  the  city  to  have  procured  this  plant,  and  by  this  I  mean  that 
the  city  would  never  have  been  able  to  raise  and  spend  the  same 
amount  of  money  through  twenty  annual  budgets  as  it  has  been 
able  to  borrow  upon  its  credit  during  that  same  period. 

Since  consolidation  the  city  has  issued  $1,106,631,189.89  of 
corporate  stock  and  serial  bonds.  On  the  basis  of  the  issues  of 
1914,  1915  and  1916,  this  total,  including  the  issues  during  1917, 
will  probably  be  increased  to  $1,158,299,128.08.  Most  of  these 
bonds  are  still  outstanding,  being  held  either  by  the  public  or 
the  sinking  funds.  Interest  must  be  paid  semi-annually  upon 
this  great  sum  and  provision  must  be  made  every  year  to  retire  it 
at  maturity.  This  is  what  necessitates  a  debt  service  and  accounts 
for  the  fact  that  it  constitutes  the  largest  element  of  the  budget. 

The  corporate  stock  issues  for  the  first  and  fifth  periods  are 
as  follows,  the  estimates  for  1917  being  based  on  the  totals  of 
1914,  1915  and  1916: 


1898-1901.  1914-1917. 


Educational  and  Recreational .  $32,574,299.99  $20,312,617.35 

Health,    Sanitation   and   Care 

of  Dependents 14,306,298.02  39,108,973.85 

Protection  of  Life  and  Prop- 
erty    1,852,389.71  2,558,737.11 

Borough  Government 29,614,177.19  46,653,850.47 

Facilitating     Commerce     and 

Transportation 40,701,668.49  117,366,377.70 

Corrections 237,354 .  95 

M  iscellaneous 2,1 90,800 .  73  13,587,020 .  45 


$121,239,634.13  $239,824,931.88 

This  represents  an  increase  of  $118,585,297-75,  or  97.81  per 
cent.,  and  a  per  capita  increase  of  $1.93. 

The  average  per  capita  of  corporate  stock  issues  presents 
the  interesting  fact  that  the  first  and  fifth  periods  are  the  lowest. 
These  are  the  periodic  averages: 

First  period   $8.90 

Second  period    13.05 

Third  period  16.04 

Fourth  period 15.73 

Fifth  period 10.83 

27 


This  is  interesting  because  the  weight  of  the  great  outlays 
for  water  supply  extension  and  the  new  subway  system  has  fallen 
upon  the  last  period.  The  explanation  is,  of  course,  a  halting 
in  the  activity  which  was  most  noticeable  in  the  different  branches 
of  construction  work  in  the  earlier  periods.  For  instance,  while 
the  outlays  for  the  maintenance  of  the  school  system  have  greatly 
increased,  the  corporate  stock  outlays  for  construction  are  not  as 
large  as  in  the  earlier  periods  of  the  city's  history.  Of  the  entire 
per  capita  outlay  ($10.83)  for  corporate  stock  during  the  present 
period  $5.30,  or  49.05  per  cent.,  is  for  the  facilitation  of  commerce 
and  transit  or  docks,  subways  and  bridges. 

Having  explained  the  reason  for  the  debt  service,  I  will  now 
present  an  analysis  of  its  different  elements  already  described. 

The  amount  included  in  the  budget  for  the  redemption  of 
special  revenue  bonds  in  the  first  period  was  $18,445,349.41 ;  in 
the  fifth  period,  $34,067,825,  an  increase  of  $15,622,475.59,  or 
84.69  per  cent.  "  With  the  growth  of  the  city  it  is  natural  that 
unforeseen  expenses  should  increase  in  about  the  same  relative 
proportion  as  other  expenses.  Another  explanation  is  that  many 
judgments  and  claims  are  settled  by  special  revenue  bond  issues, 
and  there  have  been  more  of  these  in  the  later  than  in  the  earlier 
years  of  the  city's  existence. 

The  Interest  on  the  City  Debt  in  the  first  period  was  $44,- 
867,912.13  and  in  the  fifth  period  $165,479,927.39,  an  increase  of 
$120,612,015.26,  or  268.81  per  cent.,  and  a  per  capita  increase 
of  $4.18.  The  average  per  capita  appropriation  for  interest  in 
the  different  periods  was : 

First  period   $3.29 

Second  period » 3.80 

Third  period  5.32 

Fourth  period 7.02 

Fifth  period 7.47 

It  is  almost  impossible  to  apportion  the  administrative  re- 
sponsibility for  these  interest  charges.  A  great  public  improve- 
ment may  be  authorized  by  one  administration  but  no  work  com- 
menced or  bonds  issued  for  it  during  the  life  of  that  administra- 
tion. The  interest  charges  follow  the  issuance  of  the  bonds  and 
an  administration  will  have  to  bear  the  responsibility  of  the  in- 
terest costs  of  the  bonds,  although  it  had  nothing  to  do  with  the 
initiation  of  the  improvement  and  might  not  have  authorized  it, 
if  action  on  the  particular  proposition  had  been  deferred.  As  an 
example,  the  greater  part  of  the  new  Catskill  water  supply 

28 


system  was  authorized  during  the  administration  of  Mayor 
McClellan,  but  the  work  has  been  done  and  the  costs  incurred 
during  the  administrations  of  Mayors  Gaynor  and  Mitchel.  The 
new  subway  work  was  authorized  during  the  administration  of 
Mayor  Gaynor,  but  most  of  the  costs  are  being  incurred  during 
the  administration  of  Mayor  Mitchel.  These  great  public  under- 
takings are  essential  to  the  life  of  the  city  and  their  very  vastness 
makes  it  impossible  to  do  all  the  work  within  the  life  of  any  ad- 
ministration. The  question  of  responsibility  for  the  cost  of  bear- 
ing public  improvements  is,  in  my  judgment,  not  a  very  material 
one.  The  city  is  a  great  going  concern.  Its  business  and  its 
progress  cannot  be  timed  to  the  prejudices  of  any  set  of  officials. 
In  addition  there  has  been  very  little  of  our  public  improvement 
work  of  all  kinds  which  has  not  had  general  popular  approval. 

The  Amortization  Installment  appropriations  in  the  first 
period  were  $12,138,449.52,  and  in  the  fifth  period  $31,751,- 
778.88,  an  increase  of  $19,613,329.36,  or  161.58  per  cent.,  and  a 
per  capita  increase  of  $0.54.  The  average  per  capita  allowances 
have  been : 

First  period  $0.89 

Second  period  1.24 

Third  period  . 1.34 

Fourth  period    1.60 

Fifth  period 1.43 

As  the  amount  of  our  outstanding  bond  issue  increases  the 
amount  of  amortization  charges  must  increase.  This  condition 
will  continue  until  Ave  reach  the  time  when  the  annual  reduction 
or  redemption  of  our  debt  is  in  excess  of  the  annual  output  of 
corporate  stock. 

The  appropriations  for  the  Redemption  of  the  City  Debt 
(which,  as  I  have  explained,  cover  the  liquidation  of  those  bonds 
for  which  no  sinking  funds  have  been  established)  were,  in  the 
first  period,  $4,270,337.93,  and  in  the  fifth  period  $14,102,146.48. 
an  increase  of  $9,831,808.55,  or  230.23  per  cent.,  and  a  per  capita 
increase  of  $0.32.  The  city  has  no  power  and  has  had  none  to 
regulate  these  redemptions  as  they  are  for  bonds  issued  before 
consolidation.  Consequently  their  maturities  become  annual 
charges  which  the  present  city  can  in  no  way  disturb  or  minimize. 

The  total  debt  service  called  for  appropriations  in  the  first 
period  of  $79,722,048.99,  and  in  the  fifth  period  $245,401,677.75, 

29 


an  increase  of  $165,679,628.76,  or  207.83  per  cent.,  and  a  per 
capita  increase  of  $5.23. 

The  average  per  capita  allowances  increased  in  the  second 
period  over  the  first  period  $1.03,  in  the  third  period  over  the 
second  period  $1.88,  in  the  fourth  period  over  the  third  period 
$1.41,  and  in  the  fifth  period  over  the  fourth  period  $0.91.  This 
is  one  of  the  most  significant  features  of  our  financial  experience, 
that  in  this  period  of  the  greatest  public  undertakings  and  the 
highest  range  of  prices,  both  for  labor  and  materials,  in  the 
world's  history,  the  increase  in  our  per  capita  of  debt  service  is 
the  lowest  of  any  quadrennium  since  consolidation. 

Deficiencies  in  taxes.  Provision  for  the  funding  or  payment 
of  "Deficiencies  in  Taxes"  is  an  important  part  of  the  city's 
annual  budget.  What  are  deficiencies  in  taxes?  They  consti- 
tute the  amount  of  the  tax  levy  which  is  not  collectible.  Why 
should  any  part  of  the  tax  levy  prove  uncollectible?  For  the 
following  reasons: 

1.  There  are  losses  from  discounts  allowed  for  prepayment 
of  taxes. 

2.  Certain  taxes  are  declared  void  because  it  is  found  that 
the  property  assessed  was  not  liable. 

3.  Assessments  are  reduced  by  the  courts  on  the  ground 
that  they  are  excessive,  thus  creating  a  reduction  or  loss  in  the 
amount  of  the  tax  to  be  collected. 

4.  Personal  taxes  must  be  cancelled  because  it  is  found 
that  the  people  against  whom  they  have  been  levied  have  no 
property  and  in  other  cases  people  are  able  to  show  that  some 
of  their  property  taxed  is  not  liable  to  taxation. 

The  amount  of  general  fund  and  the  tax  levy  equals  the 
amount  of  the  budget.  Consequently,  if  some  of  the  taxes  can- 
not be  collected  there  is  a  deficit  in  the  amount  necessary  to  liqui- 
date the  outlays  of  the  budget,  and  this  deficit  is  known  as  the 
"deficiencies  in  taxes"  item. 

How  should  these  deficits  be  made  up?  The  rational  way 
would  be  to  determine  at  the  time  when  each  budget  is  being 
prepared  what  is  the  amount  of  the  deficiency  to  the  end  of  the 
year  immediately  preceding,  and  to  include  that  amount  in  the 
budget.  This  would  be  simple  and  good  financing,  but  it  takes 
a  city  a  long  time  to  understand  that  good  financing  is  the  only 
right  policy.  It  must  also  be  remembered  that  the  city,  in  order 
to  pay  its  budgetary  charges,  has  had  to  borrow  money,  and  these 
borrowings  are  finally  liquidated  as  these  deficiencies  are  made 

30 


good.  The  practice  of  the  city  until  the  year  1910  was  to  conceal 
these  deficiencies  from  the  public  by  including  in  the  annual  tax 
levies  or  budgets  amounts  to  cover  deficiencies  which  in  no  way 
approximated  those  deficiencies.  This  as  a  policy  was  doubly 
wrong.  First,  because  it  was  unwise  financing,  and,  second,  it 
could  have  no  other  effect  than  to  cast  upon  subsequent  adminis- 
trations the  burden  of  discharging  these  deficiencies. 

The  deficiencies  in  the  period  1899-1904,  inclusive,  as  now 
determined,  were  $40,475,778.94.  The  administrations  in  office 
during  that  period  retired  only  $9,978,142.07  of  this  great  total, 
or  less  than  one-quarter  of  the  amount  for  which  they  were  liable. 
The  deficiencies  in  the  period  1905-1909,  inclusive,  as  now  deter- 
mined, were  $33,506,429.48.  The  administrations  in  office  dur- 
ing that  period  retired  only  $15,522,445.94,  or  less  than  half 
of  the  total  for  which  they  were  liable.  The  deficiencies  in  the 
period  1910-1915,  inclusive,  as  now  determined,  were  $17,759,- 
379.86,  and  the  administrations  in  office  in  that  period  have 
retired  $67,414,068.82  of  deficiencies,  showing  that  they  have 
cancelled  not  only  all  the  deficiencies  arising  during  this  period, 
but  approximately  $50,000,000,  left  to  them  by  prior  admin- 
istrations. 

There  is  another  type  of  deficiency  not  included  in  the  fore- 
going analysis.  This  is  the  deficiency  arising  under  Section  48 
of  the  tax  law,  which  permits  a  corporation  to  set  off  against 
its  franchise  tax  other  payments  made  by  it  to  the  city  in  the 
nature  of  a  tax.  Of  this  class  of  deficiency  there  developed  in 
the  period  1899-1904,  inclusive,  the  sum  of  $2,491,397.08,  in  the 
period  1905-1909,  inclusive,  $3,867,659.09,  in  the  period  1910- 
1915,  inclusive,  $5,466,244.89,  a  total  of  $11,825,301.06.  These 
have  all  been  discharged  by  the  city  during  the  last  four  years 
by  debiting  them  against  the  general  fund,  according  to  law. 

The  cost  of  County  Government  is  included  under  the  law 
in  the  city's  annual  budget.  This  is  unfortunate  because  the  tax- 
payer invariably  thinks  in  terms  of  the  gross  amount  of  the  city 
budget,  including  county  charges,  and  pays  little  attention  to  the 
division  of  the  rates  for  city  and  county  levies  which  appear  upon 
his  tax  bills.  For  this  reason  he  loses  sight  of  the  fact  that  he  is 
supporting  two  systems  of  government  within  the  same  municipal 
and  geographical  jurisdiction,  the  functions  of  which  in  their 
essence  are  absolutely  the  same,  and  for  which  distinction  there 
is  not  the  slightest  administrative  excuse. 

The  appropriations  for  county  government  in  the  first  pe- 

31 


riod  were  $12,838,297.10;  in  the  fifth  period  $28,094,765.66,  an 
increase  of  $15,256,468.56,  or  118.84  per  cent.  This  is  a  per 
capita  increase  of  $0.33.  The  lowest  level  of  per  capita  appro- 
priation was  in  the  first  period,  $0.94.  It  ascended  to  $0.98,  and 
then  continued  to  $1.09,  $1.15  and  $1,127  in  the  several  periods. 

Nearly  all  the  county  offices  are  now  conducted  upon  a 
salary  basis,  the  only  one  remaining  upon  a  fee  basis  being  that 
of  Sheriff  of  New  York,  which  will  be  changed  to  the  salary  basis 
on  January  1,  1918.  When  these  offices  were  on  a  fee  basis  they 
were  conducted  by  their  holders  at  a  profit,  the  incumbents  nearly 
all  retiring  with  moderate  fortunes.  The  late  Register  Howe  of 
Kings  County  refused  to  use  the  profits  of  the  office  for  his 
private  purposes  and  devoted  them  to  public  uses.  He  also 
urged  to  the  end  the  measure  putting  the  office  on  a  salary  basis. 

We  have  here  presented  another  manifestation  of  the  ineffi- 
cacy  of  public  versus  private  management.  The  functions  of 
these  offices  have  not  been  changed,  but  instead  of  being  profitable 
under  elected  holders,  as  they  were  under  the  fee  system,  they  are 
now  in  a  financial  sense  a  burden  to  the  community.  The  fees  for 
three  years,  1913,  1914  and  1915,  were  $1,760,528.  The  cost  of 
maintenance  was  $8,714,246.  It  will  be  claimed  that  there  have 
been  some  material  improvements  in  the  nature  of  the  services  ren- 
dered, and  this  is  true,  but  the  cost  of  them  could  all  have  been  met 
under  the  old  fee  system  and  still  have  left  a  very  large  annual 
profit  for  the  holders  of  the  offices.  The  improvements  measure 
only  a  slight  element  of  the  present  cost,  which  the  figures  quoted 
will  show  is  wholly  disproportionate  to  the  receipts. 

The  last  budgetary  item  to  be  discussed  is  "State  Taxes," 
or,  as  it  is  commonly  known,  "the  direct  state  tax."  When  the 
annual  revenues  of  the  state  are  not  sufficient  to  meet  the  antici 
pated  outlays,  it  levies  a  direct  tax  upon  all  the  counties  of  the 
state  according  to  the  assessable  value  of  their  taxable  property. 
A  method,  called  an  "equalization  system,"  is  used  to  bring  the 
proportion  paid  by  all  the  counties  on  a  parity,  this  or  some 
system  being  necessary  in  order  to  overcome  the  disparity  in  the 
basis  of  assessing  property  in  the  different  counties  outside  of 
the  Greater  New  York.  The  system  followed  is  wholly  unsci- 
entific and  unfair  to  the  City  of  New  York,  which  makes  its 
assessments  on  the  basis  of  full  value. 

In  our  first  period  the  city  paid  to  the  state  for  direct  taxes 
$28,437,372.17,  in  the  fifth  period,  $18,551,325.16,  a  decrease  of 
$9,886,047.01,  or  34.76  per  cent.,  and  a  per  capita  decrease  of 

32 


$1.25.    The  average  per  capita  allowances  for  direct  state  taxes 
were,  in  the : 

First  period  $2.09 

Second  period .41 

Third  period .05 

Fourth  period .61 

Fifth  period .84 

These  figures,  which  show  reductions  in  the  amounts  the 
city  has  had  to  pay  for  this  purpose  require  explanation.  In  1902 
the  state  discontinued  the  practice  of  making  a  direct  state  tax, 
except  for  certain  judicial  and  military  purposes.  It  did  this 
on  the  assumption  that  the  new  indirect  sources  of  revenue  it  had 
developed,  such  as  the  inheritance  and  corporation  taxes,  would 
with  its  regular  revenues  be  ample  to  meet  the  cost  of  govern- 
ment. This  was  the  case  for  a  few  years,  but  as  the  state's  busi- 
ness increased,  the  revenues  did  not  meet  it.  Therefore,  in  1911 
the  state  again  imposed  a  direct  state  tax.  It  repeated  this  in 
1912, 1913  and  1915.  Unless  other  sources  of  revenue  are  tapped 
by  the  state,  a  direct  state  tax  will  be  an  annual  occurrence  and 
a  formidable  item  of  the  budget.  The  city  has  no  legal  control 
over  the  amount  to  be  levied. 

The  foregoing  analyses  cover  all  branches  of  our  municipal 
expenditures  and  explain  in  detail  the  present  cost  of  the  exten- 
sion of  our  different  civic  activities.  The  total  present  annual 
cost  of  the  new  activities  introduced  since  consolidation  is  approx- 
imately $16,700,000,  or  7.9  per  cent,  of  this  year's  budget.  The 
effect  of  this  extension  cannot  be  measured  by  the  exact  cost  of 
the  new  functions  or  agencies  that  have  become  a  part  of  our 
system  of  government.  Its  full  effect  is  also  reflected  in  the 
further  development  of  many  of  the  old  or  normal  activities.  I 
mean  by  this  that  with  the  introduction  of  new  and  more  advanced 
ideas  there  is  created  a  demand  for  better  services  in  all  the  ele- 
ments of  government.  This  produces  a  general  stimulation  of 
activity,  and  such  activity  invariably  means  increased  expenses. 
The  principal  purpose  of  this  study  is  to  suggest  a  deeper  ap- 
preciation of  our  municipal  problems  and  the  great  financial 
responsibilities  they  impose  upon  citizens  and  public  officials. 

The  statistics  quoted  herein  are  all  taken  from  comprehensive 
tables  which  set  forth  in  great  detail  the  financial  operations  of 
the  City  Government  since  consolidation.  It  has  seemed  to  me 
important  to  display  these  tables  as  appendices  so  that  everyone 
interested  could  study  them  to  his  own  satisfaction  and  extract 

33 


from  them  many  facts  and  conclusions  which  time  and  space 
would  not  permit  me  to  submit  in  the  text  of  this  address.  These 
appendices  are  as  follows: 

Appendix  No.  1 — A  comparison  of  the  Budget  Allowances  made 
by  the  City  of  New  York  for  the  four-year  periods,  1898- 
1901  and  1914-1917,  for  various  classes  of  municipal  service 
and  the  average  per  capita  allowance  per  annum  for  such 
service  for  1898-1901,  1902-1905,  1906-1909,  .1910-1913  and 
1914-1917.  The  population  of  the  city  increased  from  an 
average  of  3,407,315  in  the  first  period  to  an  average  of 
5,535,515  in  the  last  period,  or  62.46  per  cent. 

Appendix  No.  2— A  summary  of  the  Tax  Budget  Allowances, 
1898  to  1917,  inclusive,  by  four-year  periods,  in  accordance 
with  the  classifications  of  the  1917  Tax  Budget. 

Appendix  No.  3— A  statement  of  the  Tax  Budget  Allowances, 
1898-1917,  inclusive,  by  four-year  periods,  in  accordance 
with  the  classifications  of  the  1917  Tax  Budget. 

Appendix  No.  4 — A  comparison  of  the  Corporate  Stock,  Cor- 
porate Stock  Notes  and  Assessment  Bond  Issues  made  by 
the  City  of  New  York  for  the  four-year  periods,  1898-1901, 
1914-1917,  for  various  classes  of  municipal  service  and  the 
average  per  capita  issues  per  annum  for  such  service  for 
1898-1901,  1902-1905,  1906-1909,  1910-1913  and  1914-1917. 
The  population  of  the  city  increased  from  an  average  of 
3,407,315  in  the  first  period  to  an  average  of  5,535,515  in  the 
last  period,  or  62.46  per  cent. 

Appendix  No.  5 — A  statement  by  four  year  periods  of  the  Cor- 
porate Stock,  Corporate  Stock  Notes  and  Assessment  Bonds 
issued  by  the  City  of  New  York  from  1898  to  1917,  inclusive, 
in  accordance  with  the  classifications  of  the  1917  Tax  Bud- 
get. For  the  purposes  of  this  statement  the  issues  for  1917 
are  estimated  on  the  basis  of  the  issues  of  1914,  1915  and 
1916. 

Appendix  No.  6 — A  summary  of  the  Corporate  Stock  and  Cor- 
porate Stock  Notes  and  Assessment  Bonds  Issued,  1898  to 
1917,  inclusive,  in  accordance  with  the  classifications  of  the 
1917  Tax  Budget. 

34 


Appendix  No.  7 — A  comparison  of  the  receipts  and  the  Budget 
Allowances,  1898-1917,  by  four  year  periods,  of  all  of  the 
county  offices.  Included  therein  are  the  Supreme  Court,  the 
Appellate  Division  of  the  Supreme  Court,  the  County 
Courts,  the  Court  of  General  Sessions,  the  National  Guard 
and  Naval  Militia,  etc.,  besides  the  offices  enumerated  in 
Appendix  No.  8. 

Appendix  No.  8 — A  comparison  of  the  receipts  and  the  Budget 
Allowances,  1898-1917,  by  four  year  periods  of  the  following 
county  offices:  County  Clerk,  Surrogate's  Court,  District 
Attorney,  Commissioners  of  Jurors,  Public  Administrator, 
Commissioner  of  Records,  Register,  Sheriff. 


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37 


The  City  of  New  York — 

APPENDIX 

A  Summary  of  the  Tax-Budget  Allowances,  1898  to  1917,  Inclusive,  by  Four-Year 


1898-1901,  1902-1905, 

Average  Pop.       Average  Pop. 

3,407,315.  3,843,503. 


Increase  or 
*Decrease 
Over  Preced- 
ing Period. 


Legislation    

Percentage  of  Increase  in  Population... 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 

Central  Administration    

Percentage  of  Increase  in  Population . . . 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 

Borough   Government    

Percentage  of  Increase  in  Population... 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 

Educational  and  Recreational 

Percentage  of  Increase  in  Population. . . 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 

Protection  of  Life  and  Property 

Percentage  of  Increase  in  Population... 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 

Health,  Sanitation  and  Care  of  Dependents. 

Percentage  of  Increase  in  Population... 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 

Correction   

Percentage  of  Increase  in  Population . . . 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 

Facilitating  Commerce  and  Transportation . . 

Percentage  of  Increase  in  Population... 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 

Courts    

Percentage  of  Increase  in  Population... 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 

Central  Purchase,  Printing  and  Publicity.... 

Percentage  of  Increase  in  Population... 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 

Debt  Service  and  Tax  Deficiencies 

Percentage  of  Increase  in  Population... 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 

Rent 

Percentage  of  Increase  in  Population.., 

Percentage  of  Increase  in  Allowances.. 

Per  Capita  Cost  Per  Annum 


$792,708  00  $614,416  00 


.06  .04 

10,435,146  74        12,499,261  20 


.21 

1,664,344  13 


.12 

5,637,547  53 


.77  .81 

28,560,845  13   21,842,794  81 


2.10         1.42 
67,645,127  96   94,428,745  08 


4.96         6.14 
62,837,666  01   70,493,772  86 


4.61         4.59 
47,455,898  77       67,855,779  07 


3.48  4.41 

2,906,858  49         3,170,845  00 


.21 

1,690,358  52 


.11 

4,893,150  00 


.41  .32 

2,163,400  00         3,668,023  07 


.16  .24 

85,710,689  99      112,489,035  88 


6.29 
1,208,802  91 


7.32 
1,397,569  64 


♦$178,292  00 

12.80 

*22.49 

*.02 

2,064,114  46 

12.80 

19.80 

.04 

*6,718,050  32 

12.80 

♦23.52 

♦.68 

26,783,617  12 

12.80 

39.59 

1.18 

7,656,106  85 

12.80 

12.18 

♦.02 

20,399,880  30 

12.80 

42.99 

.93 

263,986  51 

12.80 

8.89 


.08 


.09 


26,014  39 

12.80 

1.56 

♦.01 

♦744,397  53 

12.80 

♦13.20 

♦.09 

1,504,623  07 

12.80 

69.55 

.08 

26,778,345  89 

12.80 

31.24 

1.03 

188,766  73 

12.80 

15.61 

.01 


38 


Department  of  Finance. 

NO.  2. 

Periods,  in  Accordance  with  the  Classifications  of  the  1917  Tax  Budget. 


Increase  or 

Increase  or 

Increase  or 

Increase  or 

•Decrease 

1906-1909. 

•Decrease 

1910-1913, 

♦Decrease 

1914-1917, 

•Decrease 

1914-1917 

Average  Pop. 

Over  Preced- 

Average Pop. 

Over  Preced- 

Average Pop. 

Over  Preced- 

Over 

4,395,530. 

ing  Period. 

4,996,911. 

ing  Period. 

5,535,515. 

ing  Period. 

1898-1901. 

$896,516  00 

$282,100  00 

$1,138,676  84 

$242,160  84 

$1,183,622  14 

$44,945  30 

$390,914  14 

14.36 

13.68 

10.78 

62.46 

45.91 

27.01 

3.95 

49.31 

.05 

.01 

.06 

.01 

.06 

16,888,212  90 

4,388,951  70 

19,795,073  90 

2,906,861  00 

22,427,539  93 

2,632,466  03 

11,992,393  19 

14.36 

13.68 

10.78 

62.46 

35.11 

17.21 

13.30 

114.92 

.96 

.15 

.99 

.03 

1.01 

.02 

.24 

30,693,364  39 

8,850,569  58 

33,658,550  82 

2,965,186  43  . 

35,454,377  12 

1,795,826  30 

6,893,531  99 

14.36 

13.68 

10.78 

62.46 

40.52 

9.66 

5.34 

24.14 

1.74 

.32 

1.68 

*.06 

1.60 

♦.08 

•.50 

120,822,142  26 

26,393,397  18 

149,873,873  15 

29,051,730  89 

183,636,538  63 

33,762,665  48 

115,991,410  67 

14.36 

13.68 



10.78 

62.46 

27.95 

24.04 

22.53 

171.47 

6.87 

.73 

7.50 

.63 

8.29 

.79 

3.33 

84,939,715  25 

14,445,942  39 

98,165,706  15 

13,225,990  90 

108,122,821  05 

9,957,114  90 

45,285,155  04 

14.36 

13.68 

10.78 

62.46 

20.49 

15.57 

10.14 

72.08 

4.83 

.24 

4.91 

.08 

4.89 

*.02 

.28 

88,434,154  76 

20,578,375  69 

110,852,969  24 

22,418,814  48 

119,567,369  00 

8,714,399  76 

72,111,470  23 

14.36 

13.68 

10.78 

62.46 

30.33 

25.35 

7.86 

151.95 

5.03 

.62 

5.55 

.52 

5.40 

•.15 

1.92 

4,364,249  50 

1,193,404  50 

5,145,026  37 

780,776  87 

5,824,188  81 

679,162  44 

2,917,330  32 

14.36 

13.68 

10.78 

62.46 

37.64 

17.89 

13.20 

100.36 

.25 

.04 

.26 

.01 

.26 

.05 

2,393,508  22 

703,149  70 

14,859,811  64 

12,466,303  42 

11,396,835  76 

•3,462,975  88 

9,732,491  63 

14.36 

13.68 

10.78 

62.46 

41.59 

520.84 

•23.30 

584.75 

.14 

.03 

.74 

.60 

.51 

♦.23 

.39 

6,689,290  00 

1,796,140  00 

9,230,877  09 

2,541,587  09 

10,545,219  02 

1,314,341  93 

4,907,671  49 

14.36 

13.68 

10.78 

62.46 

36.71 

37.99 

14.24 

87.05 

.38 

.06 

.46 

.08 

.47 

.01 

.06 

5,562,734  05 

1,894,710  98 

5,512,956  75 

•49,777  30 

4,290,713  08 

♦1,222,243  67 

2,127,313  08 

14.36 

13.68 

10.78 

62.46 

51.65 

*.89 

.22.17 

98.33 

.32 

.08 

.27 

*.05 

.19 

*.08 

.03 

164,820,012  56 

52,330,976  68 

222,924,793  96 

58,104,781  40 

263,013,770  19 

40,088,976  23 

177,303,080  20 

14.36 

13.68 

10.78 

62.46 

46.52 

35.25 

17.98 

206.86 

9.37 

2.05 

11.14 

1.77 

11.88 

.74 

5.59 

2,484,095  68 

1,086,526  04 

4,387,820  63 

1,903,724  95 

3,251,086  67 

♦1,136,733  96 

2,042,283  76 

14.36 

13.68 

10.78 

62.46 

77.74 

76.63 

•27.04 

168.95 

.14 

.05 

.22 

.08 

.15 

•.07 

•     .07 

39 


APPENDIX 


Increase  or 
1898-1901,  1902-1905,  *Decrease 

Average  Pop.       Average  Pop.     Over  Preced- 
3,407,315.  3,843,503.  ing  Period. 


Miscellaneous    

Percentage  of  Increase  in  Population.. 

Percentage  of  Increase  in  Allowances. 

Per  Capita  Cost  Per  Annum 

State  Taxes   

Percentage  of  Increase  in  Population.. 

Percentage  of  Increase  in  Allowances. 

Per  Capita  Cost  Per  Annum 

Total   City    

Percentage  of  Increase  in  Population.. 

Percentage  of  Increase  in  Allowances. 

Per  Capita  Cost  Per  Annum 

County  Government   

Percentage  of  Increase  in  Population.. 

Percentage  of  Increase  in  Allowances. 

Per  Capita  Cost  Per  Annum 

Total  City  and  County  Government 

Percentage  of  Increase  in  Population.. 

Percentage  of  Increase  in  Allowances. 

Per  Capita  Cost  Per  Annum 


7,566,488  78  2,357,072  41  *5,209,416  33 

12.80 

*68.85 

.56  .15  *.41 

28,437,372  17  6,339,233  09  *22,098,139  08 

12.80 

........               *77.71 

2.09  .41  *1.68 

353,022,896  61  403,740,056  63  50,717,160  02 

12.80 

14.36 

25.90  26.26  .36 

12,838,297  10  15,175,834  72  2,337,537  62 

•      12.80 

18.21 

.94  .98  .04 

365,861,193  71  418,915,891  35  53,054,697  64 

12.80 

14.50 

26.84  27.24  .40 


t  Does  not  include  Borough  Assessments  in  1914  of  $520,015.06. 


NO.  2 — Continued. 


Increase  or 

1906-1909,  *Decrease 

Average  Pop.  Over  Preced- 

4,395,530.  ing  Period. 

114,281  15  *2,242,791  26 

14.36 

»95.15 

.01  *.14 

903,632  69  *5,435,600  40 

14.36 

*85.75 

.05  *.36 

530,005,909  41  126,265,852  78 

14.36 

31.27 

30.14  3.88 

19,183,562  64  4,007,727  92 

14.36 

26.41 

1.09  .11 

549,189,472  05  130,273,580  70 

14.36 

31.10 

31.23  3.99 


1910-1913. 

Average  Pop. 

4,996,911. 


Increase  or  Increase  or 
♦Decrease  1914-1917,  *Decrease 
Over  Preced-  Average  Pop.  Over  Preced- 
ing Period.  5,535,515.  ing  Period. 

*9,592  48  175,465  22  70,776  55 

13.68               10.78 

8.39               6.76 

.' .01               

11,344,744  92  18,551,325  16  6,302,947  55 

13.68               10.78 

1,253.46              51.45 

.56  .84  .23 

157,893,293  41  787,440,871  78  99,541,668  96 

13.68               10.78 

29.79               14.47 

4.26  35.56  1.16 

3,815,037  74  28,094,765  66  5,096,165  28 

13.68               10.78 

19.89               22.16 

.06  1.27  .12 

161,708,331  IS    t815,535,637  44  104,637,834  24 

13.68              10.78 

29.44              14.72 

4.32  36.83  1.28 


Increase  or 
•Decrease 

1914-1917. 

Over 
1898-1901. 


104.688  67 


.01 

12,248,377  61 


.61 

687,899,202  82 


34.40 
22,998,600  38 


1.15 
710,897,803  20 


35.55 


♦7,391,023  56 

62.46 

♦97.68 

*.55 

♦9,886,047  01 

62.46 

♦34.76 

♦1.25 

434,417,975  17 

62.46 

123.06 

9.66 

15,256,468  56 

62.46 

118.84 

.33 

449,674,443  73 

62.46 

122.91 

9.99 


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The  City  of  New  York 

APPENDIX 

A  Summary  of  the  Corporate  Stodk  and  Corporate  Stock  Notes  and  Assessment  Bonds  Issued, 


Increase  or 

1898-1901, 

1902-1905, 

♦Decrease 

Average  Pop. 

Average  Pop. 

Over  Preced 

3,407,315. 

3,843,503. 

ing  Period. 

$29,614,177.19 

$61,929,651.43 

$32,315,474.24 

12.80 

109.12 

2.17 

4.03 

1.86 

32,574,299.99 

37,598,817.05 

5,024,517.06 
12.80 
15.42 

2.39 

2.45 

.06 

1,852,389.71 

2,344,200.00 

491,810.29 
12.80 
26.55 

.14 

.15 

.01 

14,306,298.02 

21,313,478.92 

7,007,180.90 
12.80 
48.98 

1.05 

1.39 

.34 

28,000.00 

28,000.00 
12.80 

40,701,668.49 

76,471,357.31 

35,769,688.82 
12.80 
87.88 

2.99 

4.97 

1.98 

2,190,800.73 

976,050.00 

♦1,214,750.73 
12.80 

♦55.45 

.16 

.06 

♦.10 

$121,239,634.13 

$200,661,554.71 

$79,421,920.58 
12.80 
65.51 

8.90 

13.05 

4.15 

1.  Borough  Government   

Percentage  of  Increase  in  Population 

Percentage  of  Increase  or  ♦Decrease  in  Issues. 
Per  Capita  Issued  Per  Annum 

2.  Educational   and   Recreational 

Percentage  of  Increase  in  Population 

Percentage  of  Increase  or  ♦Decrease  in  Issues. 
Per  Capita  Issued  Per  Annum 

3.  Protection  of  Life  and  Property 

Percentage  of  Increase  in  Population 

Percentage  of  Increase  or  ♦Decrease  in  Issues. 
Per  Capita  Issued  Per  Annum 

4.  Health,  Sanitation  and  Care  of  Dependents 

Percentage  of  Increase  in  Population 

Percentage  of  Increase  or  ♦Decrease  in  Issues. 
Per  Capita  Issued  Per  Annum 

5.  Correctional    

Percentage  of  Increase  in  Population 

Percentage  of  Increase  or  ♦Decrease  in  Issues. 
Per  Capita  Issued  Per  Annum 

6.  Facilitating   Commerce  and   Transportation 

Percentage  of  Increase  in  Population 

Percentage  of  Increase  or  ♦Decrease  in  Issues. 
Per  Capita  Issued  Per  Annum 

7.  Miscellaneous   

Percentage  of  Increase  in  Population 

Percentage  of  Increase  or  ♦Decrease  in  Issues. 
Per  Capita  Issued  Per  Annum 


Totals  $121,239,634. 13 

Percentage  of  Increase  in  Population 

Percentage  of  Increase  or  ♦Decrease  in  Issues 

Per  Capita  Issued  Per  Annum 


60 


— Department  of  Finance. 

NO.  6. 

1898  to  1917,  Inclusive,  in  Accordance  with  the  Classifications  of  the  1917  Tax  Budget. 


Increase  or 

Increase  or 

Increase  or 

Increase  or 

♦Decrease 

1906-1909, 

*Decrease 

1910-1913, 

♦Decrease 

1914-1917, 

♦Decrease 

1914-1917 

Average  Pop. 

Over  Preced- 

Average Pop. 

Over  Preced- 

Average Pop. 

Over  Preced- 

Over 

4,395,530. 

ing  Period. 

4,996,911. 

ing  Period. 

5,535,515. 

ing  Period. 

1898-1901. 

$76,071,496.74 

$14,141,845.31 

$71,262,107.44 

•4,809,389.30 

$46,653,850.47 

♦$24,608,256.97 

$17,039,673.28 

14.36 

13.68 

10.78 

62.46 

22.84 

*6.32 

♦34.53 

57.54 

4.33 

.30 

3.57 

*.76 

2.10 

♦1.47 

♦.07 

53,852,023.35 

16,253,206.30 

24,233,907.33 

♦29,618,116.02 

20,312,617.35 

♦3,921,289.98 

♦12,261,682.64 

14.36 

13.68 

10.78 

62.46 

43.23 

♦55. 

♦16.18 

♦37.64 

3.06 

.61 

1.21 

•1.85 

.92 

♦.29 

♦1.47 

4,354,570.00 

2,010,370.00 

4,846,443.33 

491,873.33 

2,558,737.11 

♦2,287,706.22 

706,347.40 

14.36 

13.68 

10.78 

62.46 

85.76 

11.30 

♦47.20 

38.13 

.25 

.10 

.24 

♦.01 

.12 

♦.12 

♦.02 

56,752,468.91 

35,438,989.99 

113,923,464.61 

57,170,995.70 

39,108,973.85 

♦74,814,490.76 

24,802,675.83 

14.36 

13.68 

10.78 

62.46 

166.28 

100.74 

♦65.67 

173.37 

3.23 

1.84 

5.69 

2.46 

1.77 

♦3.92 

.72 

309,000.00 

281,000.00 

564,913.07 

255,913.07 

237,354.95 

♦327,558.12 

237.354.95 

14.36 

13.68 

10.78 

62.46 

1,003.57 

82.82 

•57.98 

.02 

.02 

.03 

.01 

.01 

♦.02 

.01 

85.349,514.40 

8,878,157.09 

75,451,035.91 

♦9,898,478.49 

117,366,377.70 

41,915,341.79 

76,664,709.21 

14.36 

13.68 

10.78 

62.46 

11.61 

•11.60 

55.55 

188.36 

4.85 

*.12 

3.78 

♦1.07 

5.30 

1.52 

2.31 

5,370,230.04 

4,394,180.04 

24,231,832.23 

18,861,602.19 

13,587,020.45 

•10,644,811.78 

11,396,219.72 

14.36 

13.68 

10.78 

62.46 

450.20 

351.23 

♦43.93 

520.18 

.30 

.24 

1.21 

.91 

.61 

♦.60 

.45 

$282,059,303.44 

$81,397,748.73 

$314,513,703.92 

$32,454,400.48 

$239,824,931.88 

♦$74,688,772.04 

$118,585,297.75 

14.36 

13.68 

10.78 

62.46 

40.56 

11.51 

♦23.75 

97.81 

16.04 

2.99 

15.73 

♦.31 

10,83 

♦4.90 

1.93 

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